Statutory amendment to GST rules extends limitation period and updates FORM GST DRC 03 reporting categories and table.
Rule 137 is amended to extend the referenced period from four years to five years, and FORM GST DRC-03 is revised: the heading adds intimation of tax ascertained through FORM GST DRC-01A; item 3's initiating grounds are expanded to include audit, inspection or investigation, scrutiny, intimation via DRC-01A, and specified mismatch categories; item 5 inserts additional grounds; and the table under serial number 7 is replaced with a detailed columns-based format for debit entry particulars.

GST scope expanded to include additional motor vehicles and restaurant services outside specified high tariff hotel premises.
Amendment broadens vehicle references to include motor cycle, motor vehicle, omnibus or any other motor vehicle and adds a taxable entry for supply of restaurant service other than those supplied at specified premises. The Explanation aligns vehicle definitions with the Motor Vehicle Act and defines specified premises as hotel accommodation premises with a declared tariff above a per unit per day threshold. The amendments take effect from the first day of January, 2022.

IGST amendment expands vehicle definitions and distinguishes restaurant service treatment based on specified premises tariff threshold.
Amendment to IGST Rate Notification No.14/2017 substitutes wording to include motor cycle, omnibus or any other motor vehicle; inserts a clause excluding from certain treatment the supply of "restaurant service" when not supplied by restaurants or eating joints located at defined premises; expands Explanation cross references to Motor Vehicle Act definitions; and defines "specified premises" as hotel accommodation premises with a declared tariff above a specified per unit per day threshold, with the amendment effective from the stated commencement date.

UTGST amendment expands vehicle definitions and carves out restaurant services at specified premises, altering taxable supply scope.
The notification amends the UTGST rate schedule by adding "motor cycle, omnibus or any other motor vehicle" to vehicular references, inserting a carve out for supply of restaurant service except those at specified premises, expanding vehicle definitions via additional Motor Vehicle Act cross references, and defining "specified premises" as hotels with declared tariffs above a per unit per day threshold; the amendments take effect from 1 January 2022.

GST amendment narrows service descriptions and excludes e commerce supplied services from certain exemptions, effective soon
The notification omits the words "or a Governmental authority or a Government Entity" from the service descriptions at serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 providing that specified items shall not apply to services supplied through an electronic commerce operator notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act; it also states the date on which the amendment comes into force.

IGST notification amendment removes 'government entity' phrase and narrows exemptions, excluding certain services via e commerce operators.
The notification amends the principal IGST rate notification by removing the words "or a Governmental authority or a Government Entity" from the description of services at serial numbers 3 and 3A, and by adding provisos to serial numbers 16 and 18 that items (b) and (c) (serial 16) and item (e) (serial 18) shall not apply to services supplied through an electronic commerce operator and notified under the Integrated Goods and Services Tax law; the amendment takes effect from 1 January 2022.

Electronic commerce operator exclusion clarified: platform-supplied services are excluded from specified service provisions under UTGST.
The notification amends the Union Territory Tax (Rate) schedule by deleting the phrase "or a Governmental authority or a Government Entity" from service descriptions at serials 3 and 3A, and by adding provisos to serials 15 and 17 that exclude application of specified items to services supplied through an electronic commerce operator and notified under the relevant sub-section; the amendments take effect from the first day of January, 2022.

GST rate notification amendment narrows eligible recipients and excludes dyeing or printing services from concession.
Revision narrows beneficiary descriptions in specified service entries by removing references to Governmental Authority and Government Entity, leaving only Union territory or local authority; deletes the corresponding conditions for those items. Additionally, it inserts an exclusion in the serial 26 service description excluding services by way of dyeing or printing of the specified textile and textile products. The amendments take effect from the first day of January, 2022.

IGST amendment narrows service recipients and removes specified conditions, and excludes dyeing or printing from tariff-based relief.
The IGST rate notification amends Notification No. 8/2017 by substituting "Union territory or a local authority" for a broader recipient description in specified items at serial number 3 and omits the related conditions for those items; it also amends serial number 26 to exclude services by way of dyeing or printing of the specified textile and textile products from the Customs Tariff Act reference.

UTGST amendment narrows eligible recipients to union territory or local authority and carves out textile dyeing and printing services.
The notification amends the UTGST rate table to substitute "Union territory or a local authority" for earlier references to Governmental Authority or Government Entity in several service descriptions, omits the corresponding conditions for the listed items, and inserts an exclusion for dyeing or printing services of specified textile products after the Customs Tariff Act reference, with the amendments effective from the commencement date specified in the instrument.

CGST rate revision applies to specified textile goods and amends schedule entries to reclassify fabrics, yarns and made ups.
The notification amends the Central GST rate schedule to prescribe CGST @ 6% on specified textile and garment goods by omitting and inserting multiple serial numbers and HS entries across the schedules, reclassifying fabrics, yarns, threads, made up textile articles, knitted and woven goods and certain low value footwear; it also omits selected entries from the 9% schedule and sets the commencement as stated in the instrument.

IGST rate reclassification: specified textiles and garments shifted to a higher integrated tax rate effective start of next year.
Amends the integrated GST schedules to move numerous specified textile goods and made-up textile articles into the 12% IGST schedule by omitting certain lower-rate entries and inserting detailed tariff headings and descriptions for fabrics, yarns, fibres, sewing thread, knitted and crocheted goods, narrow and pile fabrics, made-up articles and related textile inputs; substitutes and clarifies several schedule descriptions; and makes the changes effective from the commencement date stated in the notification.

UTGST rate amendments reclassify textile and related goods under revised tariff entries, refining tax classification and coverage.
This notification amends the Union Territory GST rate notification by omitting specified serial entries and inserting numerous detailed tariff entries-principally for textile products (woven and knitted fabrics, yarns, threads, fibres, nets, trimmings and made-up articles)-and substitutes several descriptive entries to clarify coverage, thereby reclassifying goods across rate schedules; it also omits several entries in the higher-rated schedule and specifies the commencement of the amended schedule as stated in the instrument.

GST rate amendment removes a specified lower-rate entry and deletes software-specific wording from a higher-rate entry.
Amendments to Notification No.1/2017 remove the entry at Schedule II S. No. 243 and delete the phrase "in respect of Information Technology software" from Schedule III S. No. 452P, thereby altering the scope and textual application of those rate entries under the Central Goods and Services Tax rate notification.

IGST rate amendment removes a scheduled entry and refines a supply description, changing taxable classification.
Amendment to the IGST rate notification deletes a designated serial entry from the lower-rate schedule and removes the phrase "in respect of Information Technology software" from a higher-rate schedule entry, thereby altering the description and categorical treatment of the affected supplies under the consolidated IGST rate notification.

UTGST rate amendment removes a listed lower-rate entry and narrows the descriptive scope of an IT software rate entry.
Amendment to the Union Territory GST rate notification omits a specific tariff entry from the lower-rate schedule and deletes the qualifying phrase describing an intermediate-rate entry for information technology/software, thereby altering the listed coverage in the respective rate schedules under a formal Ministry of Finance notification.

GST exemption on specified COVID-related medicines reduces central tax rates for listed drugs for a limited period.
The Central Government exempts the goods listed in the notification from so much of central tax as is in excess of the amount calculated at the rates set out in the Table accompanying the notification; the Table identifies individual pharmaceutical products and specifies the applicable central tax rate for each listed product, with certain medicines Nil rated and others assigned a reduced central tax rate for the temporary period of the notification.

GST exemption on COVID 19 medicines: specified drugs exempted or subject to reduced IGST rates for a limited period.
Exempts specified COVID 19 medicines from Integrated Goods and Services Tax under section 6(1) of the IGST Act on Council recommendation and public interest; the notification lists tariff entries and medicines with either nil or specified reduced IGST rates and applies to goods as classified in the First Schedule to the Customs Tariff Act, 1975 for the period 1 October 2021 through 31 December 2021.

GST exemption on specified COVID medicines reduces Union territory tax rates for listed drugs during a limited relief period.
The Central Government exempts specified COVID medicines from Union territory tax to the extent tax exceeds the reduced rates listed; the schedule names each medicine and prescribes either a nil or a reduced rate, and the exemption operates for a defined limited period stated in the notification.

GST rate amendment: goods for free distribution to economically weaker sections and fortified rice kernel for ICDS reclassified.
Amendment to Notification No. 39/2017 substitutes the Table entry at S. No. 1 to specify: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a programme duly approved by the Central Government or any State Government; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. It also substitutes the words "food preparations" with "goods" in column (4). The amendment takes effect from the first day of October, 2021.