Specified premises definition amended to exclude certain restaurant services, changing tax rate application from Jan 1, 2022.
The notification amends the State GST rate instrument by expanding clause (i) to include motor cycle, omnibus and other motor vehicles, inserting clause (iv) to treat supply of restaurant services not provided at specified premises as a separate category, and revising the Explanation to align vehicle-term definitions with the Motor Vehicle Act and to define specified premises as hotel accommodation units above the stated tariff threshold. The amendments are effective 1 January 2022.

GST scope clarification: governmental authority carve-out removed; e commerce supplied services excluded from specified exemptions under GST.
The notification amends the Sikkim GST rate TABLE by omitting the phrase "or a Governmental authority or a Government Entity" from the Description of Services for serial numbers 3 and 3A, and by inserting provisos for serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the Act; the amendments take effect from 1 January, 2022.

Annual return exemption for small taxpayers relieves eligible registered persons from filing annual return for the specified financial year.
Exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-2021 from furnishing the annual return under the Tamil Nadu Goods and Services Tax Act, 2017, on the Council's recommendation; the notification is deemed effective from 1 August 2021 and is issued by the Commissioner of State Tax.

Service description amendments narrow recipient categories and exclude dyeing or printing of textiles from concessional treatment.
Amendment modifies Notification No.11/2017 by substituting the recipient phrase to "Union territory or a local authority" in multiple items at serial number 3 and omitting the related condition entries; it also inserts an exclusion-"except services by way of dyeing or printing of the said textile and textile products"-in the description at serial number 26. These changes alter the scope of specified service treatment and take effect from 1 January 2022.

Amendment to SGST service descriptions narrows eligible recipients and excludes dyeing and printing from tariff exemption.
Amendment narrows eligible recipients in specified SGST service descriptions by replacing references to governmental authorities and entities with "Union territory or a local authority" and deletes corresponding conditions for listed items. It also inserts an explicit exception to a tariff-related entry to exclude services by way of dyeing or printing of specified textile products. The amendment takes effect from the notified future date and operates by amending the earlier State Tax (Rate) notification.

GST rate amendment revises textile and related tariff classifications, inserting and omitting schedule entries and applying new rates.
Notification amends the Sikkim GST rate schedules by omitting specific serial entries and inserting numerous new serial numbers and tariff descriptions-principally for woven, knitted, yarn, filament, staple fibre and made-up textile goods-together with selected substitutions of product descriptions across schedules; certain entries in Schedule I (2.5%), Schedule II (6%) and Schedule III (9%) are removed or reclassified, and the amendment is effective from 1 January 2022.

GST rate amendment revises state SGST schedules and tariff classifications, inserting and omitting textile and related goods entries.
Amendment revises the Arunachal Pradesh State GST rate notification by modifying Schedule I (2.5%), Schedule II (6%) and Schedule III (9%), omitting specified serial numbers and inserting extensive new entries and substituted descriptions primarily covering woven and knitted fabrics, yarns, threads, staple and filament fibres, made-up textile articles, narrow and pile fabrics, and related textile goods, and prescribes that these amendments shall come into force on the first day of January, 2022.

Temporary reduced state tax rate for specified services under amended state GST notification during a defined period.
The notification amends Notification No. 11/2017 by inserting a proviso to item (iv), clause (f) of serial number 3 in the Table, directing that for the specified limited period the State tax on the services described in clause (f) shall be levied at a reduced uniform rate irrespective of the rate shown in column (4).

Scope of taxable services expanded to include motor vehicles and specified restaurant services with revised definitions and tariff threshold.
The notification amends the Karnataka GST instrument to (i) substitute wording to include motor cycle, omnibus and any other motor vehicle; (ii) insert a clause excluding supply of restaurant service other than those supplied by restaurants located at "specified premises"; and (iii) modify the Explanation to add motor vehicle and omnibus references to Motor Vehicle Act definitions and to define "specified premises" as hotel accommodation units with a declared tariff above the applicable per-unit daily threshold. The amendment is effective from 1 January 2022.

Electronic commerce operator exclusion clarified: specified notification provisions do not apply to services supplied through e commerce operators under GST.
The notification amends Notification (12/2017) 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 inserting provisos at serial numbers 15 and 17 that items (b), (c) and (e) shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Karnataka Goods and Services Tax Act. The amendments take effect from 1 January 2022.

Amendment to GST notification narrows eligible recipient entities and excludes textile dyeing and printing from a tariff reference.
The notification amends table entries: for serial number 3, it substitutes the phrase "Union territory or a local authority" in specified service descriptions and omits the related condition entries; for serial number 26, it inserts a proviso excluding services by way of dyeing or printing of the specified textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments take effect from the first day of January, 2022.

GST rate amendment revises textile classifications and reallocates goods across state GST schedules, changing applicable rate tiers.
The notification amends the Karnataka GST schedules by omitting, substituting and inserting serial entries to reclassify numerous textile and related goods across the 2.5%, 6% and 9% rate tiers; changes include removal of specified items from 2.5%, extensive reclassification and addition of textile tariff headings in 6%, and omission of several entries in 9%. The changes clarify descriptions for twine, woven pile and narrow woven goods, knitted and crocheted fabrics, made-up textile articles and furnishing items. The amendment is effective from the first day of January, 2022.

Tax exemption for sporting-event services expanded to cover AFC Women's Asia Cup-related and national-permit services after certification.
Amendments expand GST exemption entries to include services related to the AFC Women's Asia Cup 2022, add an alternate exemption category, require Director (Sports) certification that services are directly or indirectly related to tournament events, insert nil-rated entries for AFC-related services and admission-rights services, introduce a nil-rated entry for national-permit services, and make textual insertions, substitutions and omissions across the Table; the notification takes effect from the stated commencement date and is issued under specified provisions of the Jammu and Kashmir GST Act.

GST classification amendment revises service categories and inserts multimodal transport codes, changing applicable tax classifications.
The notification amends SRO GST 11 to reclassify specified services by substituting, omitting and inserting table entries: it adds "or 12AB" to a registration reference; revises items relating to transfer or permitting use of Intellectual Property rights, manufacturing and publishing services, job work for manufacture of alcoholic liquor, and admissions to theme parks, casinos and sporting events with updated tax columns; substitutes a Schedule cross reference; and inserts new Annexure entries establishing codes for Multimodal Transport of Goods within India. Effective date: 1 October 2021.

GST schedule amendments redefine tax classifications for specified goods and introduce concessional treatment for renewable devices.
Amendment to S.R.O. - GST -1 revises classifications across Schedules I-IV, inserting, substituting and omitting specified entries to alter tax treatment at the 2.5%, 6%, 9% and 14% bands - including tamarind seeds, biodiesel provisions, renewable energy devices with a value-allocation rule, ores and concentrates, medical and railway items - effective from 1 October 2021.

GST classification of seeds for sowing changed, substituting the schedule entry to specify seeds, fruit and spores used for sowing.
The SRO amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing, and adds an explanation excluding seeds intended for uses other than sowing; the change is made under section 11(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017 and is effective from the first day of October, 2021.

GST exemption for specified COVID-19 medicines applies temporarily with reduced state tax rates for listed therapeutics.
The Government, on recommendation of the Council and in public interest, exempts the goods specified in the Table from so much of the state tax leviable under the Jammu and Kashmir GST Act as is in excess of the specified rate, with tariff classification references to the Customs Tariff First Schedule; the Table lists individual medicines with either nil or reduced state tax rates.

GST notification amendment replaces specific food preparation exemptions with 'goods' terminology and substituted entries effective as notified
The amendment to SRO-GST-21 substitutes the entry in column (3) at S. No. 1 with provisions for (a) food preparations packaged for free distribution to economically weaker sections under approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and replaces the words "food preparations" with "goods" in column (4) of that entry. The amendment is effective from 1 October 2021.

GST notification amendment: insertion of essential oils entries covering peppermint and other mint oils, applicable to registered and unregistered suppliers.
The Government amended SRO - GST-4 by inserting entry 3A listing specified HS codes for essential oils other than citrus, namely peppermint and other mint oils (spearmint, water mint, horsemint, bergamot-type mint oil), and stating applicability to both registered and unregistered persons; the amendment is made under s.9(3) of the Jammu and Kashmir GST Act and takes effect on the first day of October, 2021.

GST rate amendments remove a lower rate schedule entry and broaden a higher rate entry by deleting software limitation.
Amendment deletes a specified Schedule II entry charged at a lower GST rate and removes the words "in respect of Information Technology software" from a Schedule III entry, thereby broadening that Schedule III description; the changes are made by amendment to SRO GST 1 and are deemed to have come into force from 27th of October, 2021.