IGST rate amendment narrows scope to goods for free distribution and fortified rice kernel supply under approved schemes.
Amendment to the IGST rate notification substitutes S. No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under programmes approved by the Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and substitutes the word "goods" for "food preparations" in column (4). The amendment is made under section 5(1) of the IGST Act and is effective from 1 October 2021.

UTGST amendment: substitution of specified exemptions and replacement of 'food preparations' with 'goods' effective October first.
The notification substitutes the Table entry at S. No. 1, column (3) to specify (a) food preparations packaged for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) for ICDS or similar approved schemes, and replaces the phrase "food preparations" with "goods" in column (4); the amendment is effective from 1 October 2021 under section 7(1) of the Union Territory GST Act.

GST rate amendment adds specific mint essential oils to the CGST schedule, affecting registered and unregistered persons.
Amendment inserts entry 3A into Notification No. 4/2017-Central Tax (Rate) listing essential oils other than citrus under HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540, specifying peppermint and other mint oils and indicating applicability to "Any Unregistered Person" and "Any Registered Person." The change is made under section 9(3) of the CGST Act and comes into force on 1 October 2021.

IGST Rate amendment adds specified essential oils to the tariff schedule, applying to registered and unregistered persons.
Inserts tariff entry 3A into the Integrated Tax (Rate) notification to classify specified essential oils (codes 33012400, 33012510, 33012520, 33012530, 33012540) as "Following essential oils other than those of citrus fruit," listing peppermint and various mint oils; the entry applies to both Unregistered Person and Registered Person and comes into force on the first day of October, 2021.

UTGST amendment: specified mint essential oils added to the UTGST rate schedule, affecting registered and unregistered persons.
Insertion of entry 3A into the UTGST rate notification adds commodity codes 33012400, 33012510, 33012520, 33012530 and 33012540, covering essential oils other than citrus-peppermint and other mints (spearmint, water mint, horsemint, bergamot oil)-with applicability indicated for both unregistered and registered persons, effective 1 October 2021.

Tariff amendment: Seeds for sowing reclassified under HS code, altering GST schedule entries and effective implementation.
Substitution of S. No. 86 in the GST rate Schedule classifies "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209 and provides an explanation excluding seeds meant for any use other than sowing; this replaces the prior entry in Notification No. 2/2017-Central Tax (Rate) and takes effect from the commencement date set in the notification.

IGST classification of seeds for sowing clarified; tariff schedule entry substituted and non sowing seeds excluded.
Amendment substitutes the Schedule entry to classify "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209 and states, by way of explanation, that this entry does not cover seeds meant for any use other than sowing; the substitution replaces the earlier S. No. 86 and is made a further amendment to the principal IGST rate notification, taking effect from the first day of October.

Classification of seeds for sowing specified in UTGST schedule; entry substituted clarifying exclusion for non-sowing uses.
The Schedule entry for S. No. 86 is substituted to classify seeds, fruit and spores, of a kind used for sowing under tariff item 1209 and to include an explanation excluding seeds meant for any use other than sowing; the amendment takes effect on the 1st day of October, 2021.

GST rate amendments reclassify goods across rate schedules, adding and omitting tariff entries and special allocation rules.
Amendment revises CGST rate schedules by inserting, substituting and omitting specified tariff entries across the 2.5%, 6%, 9% and 14% Schedules: adding items such as tamarind seeds (non-sowing), biodiesel for blending, a named oncology drug, retrofitment kits for disabled vehicle use, a defined list of renewable energy devices with a value-apportionment rule when supplied with taxable services, multiple metal ores and concentrates, plastics scrap, specified printed matter and railway rolling stock, and carbonated fruit beverages.

IGST rate amendments: tariff schedule insertions, omissions and substitutions altering taxable classifications and supply valuation.
This notification amends the principal IGST rate notification by inserting, substituting and omitting specified tariff entries across the 5%, 12%, 18% and 28% schedules. Key operative changes include additions (e.g., tamarind seeds for non sowing use; bio diesel for blending with HSD supplied to Oil Marketing Companies; renewable energy devices with a 70% value allocation rule when bundled with specified services), substitutions to packing and writing instrument descriptions, numerous ore and railway headings, and insertion of carbonated fruit beverages; the amendments take effect from the stated commencement date.

UTGST rate amendments expand and omit specified goods, add renewable energy devices, bio diesel for blending, rail items and medical supplies.
Revises the Union Territory GST rate notification by inserting and omitting specified goods across multiple rate schedules: additions include tamarind seeds (not for sowing), bio-diesel for blending with high speed diesel, a named oncology medicine, retrofitment kits for vehicles used by the disabled, a list of renewable energy devices with an apportionment rule for mixed supplies, various metal ores and concentrates, waste plastics scrap, expanded printed and packing goods descriptions, rail locomotives and rolling-stock items, and carbonated fruit beverages; several enumerated serial entries are omitted or substituted.

GST rate amendments: exemptions for AFC Women's Asia Cup services and national permits take effect.
The Central GST rate notification is amended to add cross-reference to an additional registration/category, insert wording on services "whenever rescheduled," and to add, alter or omit specified tariff entries. New nil-rated entries cover services by and to the Asian Football Confederation related to AFC Women's Asia Cup 2022 (subject to Director (Sports) certification), right of admission to those events, and services granting National Permits to goods carriages to operate nationwide/contiguous states. Other changes substitute a year in two entries, insert a 75% threshold in an entry, and omit a listed serial. The amendments are effective 1 October 2021.

IGST rate amendments introduce event-specific nil-rated services and broaden exemption eligibility, plus permit-service provisions.
Amendments to the IGST rate notification implement GST Council recommendations by expanding exemption eligibility to include an additional charitable registration type, inserting nil-rated services and admission rights for the AFC Women's Asia Cup 2022 (subject to Ministry certification), authorizing coverage when events are rescheduled, adding a national permit services entry, adjusting an existing supply threshold requirement, and updating certain reference years; these changes take effect from 1 October 2021.

Nil-rated GST for services linked to AFC Women's Asia Cup and related UTGST rate classification amendments take effect.
The notification amends the Union Territory GST rate schedule by inserting "or 12AB" in multiple entries, adding Nil-rated classifications for AFC Women's Asia Cup-related services (subject to certification by Director (Sports)), creating a Nil-rated entry for admission-right services to those events, substituting certain operative years, omitting serial entry 43, inserting a Nil-rated entry for national permit services, and adjusting an entry to require a specified qualifying proportion; effective 1 October 2021.

CGST rate amendments update service classifications and applicable rates, modifying entries and adding multimodal transport codes.
Amendments to the CGST rate notification modify entries by inserting "or 12AB" after "12AA", reclassifying temporary or permanent transfer or permitting the use of Intellectual Property rights under serial number 17, adding a job-work entry for manufacture of alcoholic liquor, redefining manufacturing, publishing/printing and admission-to-entertainment services (including separate treatment for casinos and certain sporting events), adjusting an explanatory cross-reference, and inserting new classification entries for multimodal transport of goods within India. The changes are effective 1 October 2021.

IGST rate changes: specified services reclassified and assigned revised tax rates, including entertainment and IP transfers, effective from October.
Amendments to the Integrated Tax (Rate) notification add registration reference 12AB; classify temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights as a taxable service at the notified IGST rate; insert job work in relation to manufacture of alcoholic liquor for human consumption as a taxable service; reclassify manufacturing, publishing, printing, reproduction and material recovery services under a common entry at the notified rate; differentiate admission services for theme parks and for casinos/race clubs or specified sporting events with distinct rates; and substitute a Schedule reference in an Explanation. Effective from 1 October, 2021.

UTGST rate amendments reclassify services and prescribe revised UTGST rates for specified service categories effective October first.
The notification amends the UTGST rate schedule effective 1 October 2021 by inserting "12AB" after "12AA", reclassifying temporary or permanent transfer or permitting use or enjoyment of intellectual property rights at a UTGST rate of nine percent, adding job work related to manufacture of alcoholic liquor at nine percent, restating manufacturing/publishing/printing/material recovery services at nine percent, restructuring admission services with theme parks and certain performances at nine percent and casinos/race clubs/specified sporting events at fourteen percent, and substituting a Schedule I reference with Schedule II in the Explanation.

Compensation cess on carbonated beverages introduced; prescribed rate applied to specified beverages effective from stated notification.
The Central Government, under section 8(2) of the GST (Compensation to States) Act, 2017, amends the Compensation Cess (Rate) Schedule by inserting S. No. 4B to impose a compensation cess on carbonated beverages of fruit drink or carbonated beverages with fruit juice (tariff heading 2202), prescribing a cess rate for that entry, with the amendment effective from the first day of October, 2021.

Insertion of a sub section reference modifies the scope of Notification No.03/2021 under the CGST framework.
The Central Government, under delegated powers in the CGST framework, amends Notification No. 03/2021 Central Tax by inserting additional words referring to an extra sub section after the words "hereby notifies that the provisions of" in the first paragraph of the principal notification; this change is made on the Council's recommendation and is published as Notification No. 36/2021 Central Tax.

Aadhaar authentication for registered persons linked to PAN and bank accounts for eligibility to claim GST refunds and revocations.
Mandatory Aadhaar authentication of specified persons and PAN-linked bank accounts are required for eligibility to file applications for revocation of cancellation and for certain refund claims, including refund of integrated tax on exported goods. Where Aadhaar is not assigned, an enrolment ID plus prescribed identity documents may be furnished, and authentication must be completed within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on the applicant's PAN; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar.