E-invoicing threshold reduced, expanding GST applicability and bringing more taxpayers within e-invoicing compliance obligations.
Amendment substitutes a lower aggregate turnover benchmark in the principal notification under the CGST Rules to expand the class of taxpayers required to comply with e-invoicing, effective from the specified date, and cites the rule-making power and prior notification history.

Composition scheme change: fly ash bricks, aggregates and blocks added to the composition notification list under GST.
The Central Government, under the proviso to section 10(1) of the CGST Act, substitutes the TABLE entry against serial number 4 in Notification No. 14/2019-Central Tax to read: Fly ash bricks; Fly ash aggregates; Fly ash blocks, thereby amending the composition scheme list by formal notification.

Scope of exemption from registration modified to include fly ash bricks, aggregates and blocks under the GST notification.
The Central Government amends the Table in Notification No. 10/2019-Central Tax by substituting, against the specified serial number, the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks," the amendment to come into force on the notification's stated effective date.

Rescission of concessional GST rate ends lower-rated supply treatment for scientific and technical equipment to publicly funded research institutions.
The Central Government, on the recommendations of the Council and under its rate setting power, rescinds Notification No. 45/2017 Central Tax (Rate) that granted a concessional GST rate on scientific and technical equipment supplied to publicly funded research institutions; the rescission is subject to a savings clause preserving things done or omitted before the rescission and takes effect on the specified commencement date.

Concessional IGST rate rescinded, ending preferential tax treatment for scientific and technical equipment supplied to public funded research institutions.
Rescission of the concessional Integrated Goods and Services Tax regime for specified scientific and technical equipment supplied to public funded research institutions by withdrawing Notification No. 47/2017-Integrated Tax (Rate). The rescission removes the concessional IGST rate for such supplies, takes effect on the notified commencement date, and preserves actions done or omitted before the rescission.

Rescission of UTGST rate notification: prior rates revoked, subject to actions taken before rescission from notified date
The Government, exercising statutory authority under the Union Territory GST framework and acting on the Council's recommendation, rescinds Notification No. 45/2017-Union Territory Tax (Rate), subject to a savings clause preserving things done or omitted before rescission; the rescission takes effect on the notified commencement date.

UTGST rate amendment substitutes specified fly ash products in the taxable schedule, altering applicable rate entries.
Amendment to the UTGST rate notification substitutes the entry against Sl. No. 1 in the Table, replacing the column (3) description with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the amendment is issued under the powers conferred by the UTGST and CGST legislation and comes into force on the 18th day of July, 2022.

Concessional IGST on fly ash bricks, aggregates and blocks follows a non availment of input tax credit condition.
The notification amends the earlier IGST rate notification by substituting the table entry to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby clarifying the concessional IGST treatment for interstate supplies of these fly ash products, subject to the condition that input tax credit is not availed.

Concessional rate on intra state supply of bricks revised to specify fly ash products, subject to non availment of ITC.
Amendment narrows concessional rate eligibility for intra state brick supplies by substituting the relevant notification entry to specify "Fly ash bricks; Fly ash aggregates; Fly ash blocks" and conditions the concessional rate on non availment of input tax credit; the change modifies Notification No. 02/2022 Central Tax (Rate) and comes into force as stated in the notification.

Inverted duty structure: expands goods list excluding refund of unutilised input tax credit under section 54(3).
Amendment to Notification No.5/2017 Central Tax (Rate) replaces "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts serials 1A-1O listing specific tariff headings for various vegetable oils, fats, edible preparations and certain solid fuels; these goods are specified as supplies for which no refund of unutilised input tax credit shall be allowed under section 54(3).

IGST rate notification amendment inserts additional goods headings expanding scope of rate schedule and refund exclusions.
The notification amends Notification No. 5/2017 by substituting the proviso reference, re-numbering S. No. 1 as S. No. 1AA and inserting new serial numbers 1A-1O that list specific tariff headings for various vegetable oils, edible mixtures and preparations, and certain coal, lignite and peat products, thereby modifying the rate table. The amendment is given an effective commencement date.

UTGST schedule amendment: insertion and renumbering of tariff entries affecting vegetable oils, coal, lignite and peat.
Amendment substitutes "serial numbers 1" with "serial numbers 1AA" in the opening proviso; re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A-1O before that re numbered entry, identifying specified vegetable and fixed oils (and edible preparations) and certain solid fuels (coal, lignite, peat). The notification modifies the schedule of tariff entries in the principal UTGST rate notification and specifies the date the amendment comes into force.

UTGST rate revision substitutes the prescribed rate for the listed entry, altering Union Territory tax liability effective mid-July.
Amendment substitutes the entry in the TABLE against Serial No. 1, column (4) of Notification No. 3/2017-Union Territory Tax (Rate) with 6%, effected by Notification No. 08/2022 under section 8(1) of the Union Territory GST Act, and coming into force on 18 July 2022.

Concessional IGST rate change increases levy on specified inter State supplies, taking effect in mid July.
Amendment by Notification No. 08/2022 substitutes the rate shown in column (4) of the Table against serial number 1 in Notification No. 3/2017 Integrated Tax (Rate), increasing the concessional IGST rate for specified inter State supplies; the change is promulgated under the Integrated GST Act and comes into force on the 18th day of July, 2022.

Concessional CGST rate revised for supplies to exploration and production, amendment substitutes higher rate in existing notification.
The Central Government, on the recommendation of the Council, amends Notification No. 3/2017 Central Tax (Rate) by substituting the rate entry in column (4) against the specified serial number in the Table, thereby altering the concessional CGST treatment for supplies to exploration and production; the amendment is made by Notification No. 08/2022 Central Tax (Rate) dated 13 July 2022 and comes into force on 18 July 2022.

Pre-packaged and labelled goods exclusion clarified: GST exemption limited to supplies other than pre-packaged and labelled.
Amendment restricts GST exemption entries by substituting qualifying language so that listed commodities are exempt only when ", other than pre-packaged and labelled", replaces certain column (3) entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and revises the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.

Absolute exemption from IGST now excludes pre-packaged and labelled goods, defined by the Legal Metrology Act.
The notification amends the IGST rate Schedule to exclude pre-packaged and labelled goods from absolute exemption by substituting the phrase ", other than pre-packaged and labelled" in multiple Schedule entries, omitting certain entries and deleting a word in another; and replaces the Explanation to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009. The amendments take effect on 18 July 2022.

Pre-packaged and labelled goods exclusion clarified under UTGST, amending schedule entries and defining the term by Legal Metrology criteria.
The notification amends the UTGST rate Schedule by substituting numerous Schedule entries to exclude items that are "pre-packaged and labelled", omitting certain serial entries and altering specific item descriptions, and replaces Explanation clause (ii) with a definition equating "pre-packaged and labelled" to a "pre-packaged commodity" under the Legal Metrology Act, 2009 where packaging or labelling must bear the Act's declarations.

UTGST rate amendments: new schedule-based rate, widespread reclassification and uniform 'pre-packaged and labelled' condition
Amendment inserts a new UTGST rate entry for goods in a new Schedule VII, revises opening-paragraph cross-references, and makes widespread substitutions, insertions and omissions across Schedules I, II, III and VI to add, remove or reclassify tariff-line descriptions. The changes standardise the qualifier "pre-packaged and labelled" for many goods and adopt the Legal Metrology Act definition for that expression. Specific additions include food items, medical and orthopaedic devices, e-waste, leather classifications, printed maps, solar water-heating systems, pumps and various machinery and parts; several existing entries are omitted or renumbered to accommodate these amendments.

IGST Rate Revision introduces a new slab and packaging-based classifications altering tariff entries and effective tax treatment.
Amendment to the IGST rate schedule under section 5(1) inserts a new Schedule VII for certain Chapter 71 goods, amends multiple entries across Schedules I, II, III and VI by adding, omitting or renumbering tariff items, and substitutes numerous column (3) descriptions to require goods to be pre-packaged and labelled where specified; the Explanation adopts the Legal Metrology Act definition of "pre-packaged and labelled", and the notification specifies its effective date.