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.

CGST rate amendment adds a new nominal slab and mandates pre-packaged and labelled classification for specified goods.
Amendment to notification No.1/2017 inserts a new Schedule imposing a new CGST rate on specified tariff headings, implements wide-ranging substitutions, insertions and omissions across Schedules I-VI to revise descriptions and classifications of goods, and mandates the qualifier "pre-packaged and labelled" for numerous entries; the Explanation defines that qualifier by reference to the Legal Metrology Act, 2009, with the amendments effective from the stated July commencement date.

Reverse charge mechanism clarified: supplier registration and invoice declaration can shift tax liability to the supplier under GTA supplies.
The amendment excludes application of the reverse charge mechanism for GTA services where the supplier is registered under the CGST Act, has exercised the forward charge option for transport of goods supplied by him, issues a tax invoice charging Central Tax at applicable rates, and includes the prescribed Annexure III declaration on that invoice; it also inserts a new entry treating renting of residential dwelling to a registered person as a taxable service under a dedicated entry.

Reverse charge IGST: GTA suppliers who opt for forward charge must issue IGST invoice with prescribed Annexure III declaration.
Amendment clarifies that reverse charge shall not apply to GTA services where the supplier registered under the CGST Act has elected to treat GTA supplies under forward charge, issued a tax invoice charging integrated tax at applicable rates, and included the prescribed Annexure III declaration on that invoice; it also inserts a new entry making renting of residential dwelling to a registered person subject to integrated tax and adds Annexure III as the mandatory invoice declaration.

Option to pay GST on Goods Transport Agency services enables forward charge where registered suppliers issue invoice with prescribed declaration.
The notification permits suppliers registered under the CGST Act who have exercised the option to pay tax on Goods Transport Agency services under forward charge to charge Union Territory Tax at applicable rates and must issue a tax invoice containing the prescribed Annexure III declaration; it also inserts a new entry making renting of residential dwelling to a registered person a taxable service and adds Annexure III.

Tour operator service exemption: partial tax relief for services performed outside India for foreign tourists under revised UTGST rules.
The notification amends the Union Territory GST rate schedule by deleting repeated references to specified services (speed post, express parcel post, life insurance, agency services) from several entries; inserting an exception that residential exemption does not apply where the dwelling is rented to a registered person; substituting and omitting multiple serial entries including an economy-class air passenger specification for certain airports; adding storage/warehousing of cereals, pulses, fruits and vegetables; creating a nil-rated entry for basic postal services; and introducing a partial exemption for tour operator services supplied to foreign tourists based on days outside India or fifty percent of consideration. Effective 18 July 2022.

IGST exemptions amended to redefine exempt services, add postal and tour-operator provisions, and refine residential and healthcare exclusions.
The notification amends the IGST rate schedule by deleting, substituting and inserting entries to refine exempt services: adding nil-rated storage/warehousing of cereals, pulses, fruits and vegetables; nil-rating certain low-weight Department of Posts services; creating a partial exemption for tour operator services to foreign tourists for portions performed outside India with a proportionality and cap rule; excluding certain residential rentals to registered persons; modifying air travel concessions for specified airports; inserting a healthcare room-charge proviso; and restricting recreational and sports training exemptions to specified providers.

Exempted supply of services under CGST amended to revise exemptions and add postal and tour-operator carve-outs and health-care proviso.
The notification amends the CGST exempt supply schedule by removing a specified qualifying phrase from multiple entries, inserting an exception excluding residential dwellings rented to registered persons, narrowing an air-travel economy-class exemption to certain northeastern airports, limiting warehousing exemptions to cereals, pulses, fruits and vegetables, adding Nil-rated ordinary postal services for lightweight envelopes, creating a partial exemption for tour-operator services to foreign tourists for the portion performed outside India (subject to a proportionate calculation and a fifty percent cap), inserting a proviso excluding high-priced non-ICU room charges from healthcare exemption, and restricting recreational training exemptions to qualifying charitable entities.

Union Territory GST amendment substitutes goods description to include fly ash bricks and aggregates, effective in July.
The notification amends Notification No.02/2017-Union Territory Tax by substituting, against serial number 4 in the Table column (3), the entry with the wording "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby altering the classification of those goods under the Union Territory GST framework; the amendment takes effect on 18th July, 2022.

UTGST amendment substitutes goods description to include fly ash bricks, fly ash aggregates and fly ash blocks under notification rules.
The Central Government, on the recommendation of the Council and under the specified statutory provisions, substitutes the entry against serial number 4 in the Table of Notification No. 02/2019-Union Territory Tax to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is issued as Notification No. 03/2022-Union Territory Tax and comes into force on the 18th day of July, 2022.

GST rate amendments: reclassification and altered rates for transport, clinical establishments and GTA option changes, with input tax credit conditions.
The notification amends CGST rates and classifications for transport, clinical establishment room charges and related services, inserts definitions and an annexure, and creates a pre financial year option for Goods Transport Agencies to elect forward charge payment; lower rates where provided are subject to disallowance of input tax credit on goods and services used in supplying those services.

IGST service rates revised, altering transport and healthcare classifications and introducing GTA option for forward charge.
Notification amends IGST rate table and explanatory clauses to reclassify specified transport and healthcare services, prescribe conditions denying input tax credit on goods or on goods and services used in supplying those services, and to provide a formal annual option for Goods Transport Agencies to pay tax under forward charge by declaration in Annexure V with prescribed deadlines; the amendments take effect from 18th July, 2022.

UTGST classification change: restructured GTA option, ropeway transport and clinical establishment room charge entries alter rates and credit rules.
The notification amends the UTGST rate schedule to reclassify and set rates for transport and health-care services, inserts ropeway passenger and goods transport entries, restructures Goods Transport Agency (GTA) entries to distinguish option-to-pay and non-option supplies with a reduced rate and prohibitions on taking input tax credit where applicable, and introduces Annexure V as the pre commencement declaration form for GTAs to exercise the forward charge option for a financial year; definitions for print media, clinical establishment, health care services, and goods transport agency are added.

GST procedural amendments update payment modes, refund handling, interest calculation and electronic ledger transfers for taxpayers.
Amendments update CGST Rules to provide that suspension of registration for certain contraventions is deemed revoked upon filing pending returns; include Duty Credit Scrips in valuation guidance; require a turnover based invoice declaration when invoices are issued outside rule 48; mandate re crediting to the electronic credit ledger when erroneous refunds are deposited via FORM GST DRC-03 through an order in FORM GST PMT-03A; add UPI and IMPS as payment modes and permit inter taxpayer cash ledger transfers on the same PAN subject to no unpaid liabilities; prescribe methods for calculating interest on delayed tax and wrongly availed input tax credit; and amend multiple forms and refund procedures including export of electricity reporting and withholding mechanisms.

Limitation period extension: time limits for Section 73 recovery orders and refund claims extended and pandemic period excluded.
The notification, issued under Section 168A, extends the time limit under sub section (10) of Section 73 for issuance of orders under sub section (9) of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised for the 2017-18 tax period, and declares that the period from 1 March 2020 to 28 February 2022 is excluded from computation of limitation for such recovery orders and for filing refund applications under Section 54 and Section 55.

Waiver of late fee for delayed GSTR 4 filings extended, adjusting the permissible filing deadline under the Central GST notification.
Extension of the waiver of late fee for delayed filing of FORM GSTR 4 for FY 2021 22 by substituting the earlier date in the sixth proviso of Notification No. 73/2017 Central Tax with a later deadline via Notification No. 12/2022 Central Tax dated 5th July 2022; the amendment alters only the operative deadline and does not change the substantive conditions of the waiver.

Extension of due date for FORM GST CMP-08 now deferred to 31 July for the quarter ending 30 June.
Extension of due date for furnishing FORM GST CMP-08 to 31 July 2022 for the quarter ending 30 June 2022, allowing specified persons to furnish the statement of payment of self-assessed tax in FORM GST CMP-08 by that date, effected by inserting a proviso into Notification No. 21/2019-Central Tax under section 148 of the Central Goods and Services Tax Act, 2017.

Exemption from annual return filing for small taxable persons granted for the 2021-22 financial year under section 44.
The Commissioner, on the Council's recommendation and under the proviso to the central goods and services tax statute, exempts registered persons whose aggregate turnover in the financial year does not exceed the specified threshold from filing the annual return for that financial year by central tax notification.

Commencement of Finance Act provisions on cross-transfer of cash ledger balance and interest on wrongly availed ITC notified to commence.
The Central Government, exercising its commencement power under the Finance Act, 2022, notifies that the provisions concerning cross transfer of cash ledger balances and interest on wrongly availed and utilized input tax credit shall come into force on the appointed date; the notification is issued by the Central Board of Indirect Taxes and Customs through the Ministry of Finance.

Compensation cess period for levy and collection defined under the GST compensation framework with a statutory terminal date.
These rules, effective 1 July 2022, prescribe the framework for imposition and collection of the compensation cess under the Goods and Services Tax (Compensation to States) Act, 2017 and specify that the period for levy and collection of the cess shall be up to 31 March 2026.