Pre-packaged and labelled goods exclusion applied across GST exemption entries, adding Legal Metrology definition and omissions.
Amendments replace various exclusionary phrases in multiple GST schedule entries with the uniform qualifier ", other than pre-packaged and labelled", substitute particular item descriptions (e.g., curd, lassi, buttermilk), omit specified schedule entries, remove the word "purified" from an entry, and add an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009. The notification is deemed to have come into force from 18th July, 2022.

GST rate amendment: new tariff category and expanded coverage for pre-packaged and labelled goods.
The notification amends SRO GST 1 by inserting a new levy category and Schedule VII, by adding ", pre-packaged and labelled" to numerous tariff entries, inserting new tariff lines for specified goods (including dairy, jaggery, puffed rice products, ostomy and orthopaedic appliances, selected leather, maps, solar heaters, pumps, e waste and parts), omitting and re numbering several entries, and defining "pre-packaged and labelled" by reference to the Legal Metrology Act. The amendments are effective from 18 July 2022.

Goods transport agency option to pay GST under forward charge introduced, with declaration form and restrictions on credit recovery.
Amendments revise Table entries to reclassify transport, clinical and related services with specified tax rates and associated denials of input tax credit; introduce an annual, binding option in Annexure V for Goods Transport Agencies to elect forward charge payment subject to a declaration and prohibition on claiming input tax credit; add a taxable entry for high value clinical establishment room charges and for biomedical waste treatment services; expand definitions to clarify terms such as clinical establishment, health care services and goods transport agency; and set the notification to operate from the stated commencement date.

GST notification amendment substitutes the listed goods to include fly ash bricks, aggregates and blocks, effective retrospectively.
The Government amends Notification No. S.O. 183 of 19 April 2022 by substituting, in the TABLE against serial number 4, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", with the substitution deemed to have come into force w.e.f. 18th July, 2022.

Forward charge option on GTA services permits registered suppliers to charge State Tax and include prescribed declaration on invoices.
The amendment removes a prior caveat regarding central tax payment for GTA services and adds a proviso excluding the entry where the supplier is registered under the JKGST Act, 2017, has opted to pay tax on GTA services under forward charge, has issued a tax invoice charging State Tax at applicable rates, and has included the prescribed Annexure III declaration on that invoice; it also inserts entry 5AA making renting of residential dwelling to any registered person taxable and adds Annexure III prescribing the required declaration.

GST exemption scope revised: specific services added, certain entries omitted, and tour-operator export portion clarified.
Amendments to SRO-11-GST revise the Jammu and Kashmir GST exemption table by omitting specified phrases, deleting and substituting entries, and inserting new entries including Department of Posts ordinary post services and storage/warehousing of cereals, pulses, fruits and vegetables. A new entry 52A prescribes the exempt portion of tour operator services to a foreign tourist performed partly outside India-calculated as the proportion of days outside India or fifty percent of total consideration, whichever is less-and provides counting rules for fractional days and an explanatory definition of "foreign tourist." The amendments are effective from 18th July, 2022.

GST rate amendment: revised tax entry substituted in prior notification, altering applicable rate and effective from mid July.
Amendment replaces the entry in column (4) of the TABLE against serial number 1 in Notification No. SRO GST 3 dated 08.07.2017 with a revised percentage, issued under the statutory authority of sub section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017, and deemed effective from 18th July, 2022.

GST threshold reduction: state notification lowers the monetary limit for registration and related obligations, effective October.
Under the authority of sub-rule (4) of rule 48 of the Chhattisgarh GST Rules, 2017, Notification No. 13/2020-State Tax is amended to substitute the words "twenty crore rupees" with "ten crore rupees", effective 1 October 2022, on the recommendations of the Council, as formalised by the State Government's notification dated 22 August 2022.

Late fee waiver for composition return filings: waiver granted for the specified May to June filing period with retroactive effect.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period from 1 May 2022 to 30 June 2022, and declares the amendment to be effective retrospectively from 26 May 2022, following a GST Council recommendation.

GST threshold reduction under rule 48 increases applicability by replacing the higher turnover benchmark with a lower one effective October.
Under the authority of subrule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017, the Government of Goa substitutes, effective 1 October 2022, the words "twenty crore rupees" with the words "ten crore rupees" in the first paragraph of the notification dated 30 March 2020, thereby changing the specified turnover threshold in that notification.

E invoicing threshold reduced, expanding mandatory e invoicing applicability to more taxpayers from October 1, 2022.
The notification amends the Andhra Pradesh GST Rules to reduce the turnover benchmark triggering mandatory e invoicing, substituting the earlier higher threshold with a lower one, effective 1 October 2022, thereby increasing the population of registered persons required to issue e invoices.

GST notification amendment updates classification to include fly ash bricks, aggregates and blocks, changing notified entry and effective earlier date.
The notification amends Notification No. 14/2019-State Tax by substituting, at serial number 4 in the TABLE, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", altering the product classification under the notification. The amendment is made under the proviso to sub-section (1) of section 10 of the Chhattisgarh GST Act and is declared effective from the stated commencement date.

Notification amendment: substitution of listed goods to include fly ash bricks, aggregates, blocks, altering tax classification.
Amendment replaces the entry at serial number 4, column (3) of the earlier State tax notification with the listing "Fly ash bricks; Fly ash aggregates; Fly ash blocks", altering the goods classification under the notification; the amendment is deemed to have come into force from 18th July 2022 and is issued by the State Government on the Council's recommendation.

Rescission of notification withdraws a prior State Tax (Rate) notification while preserving past actions and deeming earlier effect.
The State Government, acting under the State Goods and Services Tax statute and on the Council's recommendation, rescinds Notification No. 45/2017-State Tax (Rate), while preserving actions done or omitted before rescission by a savings clause, and declares the rescission to be deemed effective from a specified earlier date.

State tax rate amendment substitutes listed goods description in prior notification and takes retrospective effect.
Amendment to the State GST rate notification replaces the entry in column (3) against Sl. No. 1 of the earlier notification, altering the listed goods previously described as "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The substitution is the operative mechanism changing the taxable classification for that schedule entry and is declared to have retrospective effect from an earlier specified date.

Amendment to State GST rate notification inserts tariff entries and sets retrospective effective date.
The notification substitutes the proviso reference "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A-1O enumerating specified HSN headings for various edible oils, vegetable fats and preparations, and certain solid fuels and peat. The amendment is deemed effective from 18th July, 2022.

Tax rate amendment: state GST entry revised with retrospective effect changing the applicable tax rate for specified supplies.
The notification amends Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 with 6%, effected under section 11(1) of the Goods and Services Tax Act on the recommendations of the Council, and declares the amendment to be deemed to have come into force from 18th July 2022.

Pre-packaged and labelled classification limits GST rate exemptions, revising Schedule entries and defining the term under legal metrology.
The notification amends the State GST Rate Schedule by substituting wording to exclude goods that are "pre-packaged and labelled" from prior descriptions and exemptions, alters specific product entries (including dairy, sugar and snack items), omits certain serial entries, and substitutes an Explanation clause defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, with the amendment effective from a date in July 2022.

GST rate amendment expands tariff entries and ties preferential treatment to pre-packaged and labelled goods.
The notification amends the State GST rate schedules by substituting and inserting tariff descriptions to limit certain preferential entries to goods that are "pre-packaged and labelled," adds new tariff entries (including dairy preparations, jaggery, snack foods, ostomy and orthopaedic appliances, maps, solar water heaters, e-waste and leather categories), omits and renumbers multiple items, inserts a new Schedule VII for additional items at a specified rate, and defines "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, with effect from 18 July 2022.

Turnover threshold under GST reduced to broaden registration coverage, effective from October, altering taxpayer eligibility.
Amendment substitutes the earlier turnover limit of twenty crore rupees with ten crore rupees for the Karnataka GST threshold, lowering the registration and compliance threshold. The modification is made under the rule-making provision of the Karnataka Goods and Services Tax rules and is effective from the first day of October, 2022, thereby altering which taxable persons fall within state GST obligations.