GST notification amendment narrows beneficiary description to 'Union territory or a local authority' and removes conditions.
Amendment supersedes an earlier State Tax (Rate) notification and substitutes, in specified table entries, the phrase "Union territory or a local authority" for broader descriptions that included Governmental Authority or Government Entity, and omits the table column entries under "Condition" against the corresponding items. The amendment is effected under relevant provisions of the state GST Act and has a notified commencement date.

GST rate amendment reallocates low-value footwear to a higher state tax rate, changing its rate category effective next fiscal.
Amendment removes the Schedule I entry at serial number 225 (2.5% rate) and inserts a new Schedule II entry in the 6% column after serial number 171 for "footwear of sale value not exceeding Rs. 1000 per pair." The change is effected under the Meghalaya GST Act, 2017 and takes effect on 1 January 2022, thereby reclassifying these goods between the specified SGST rate schedules.

Commencement of amendments appointed: specified Haryana GST amendment provisions to come into force by gubernatorial notification.
The Governor, under the authority conferred by subsection (2) of section 1 of the Haryana Goods and Services Tax (Second Amendment) Act, 2021, appoints 1 January 2022 as the date on which the provisions of sections 2, 3 and sections 7 to 15 of the Act shall come into force, by notification issued through the Excise and Taxation Department and authenticated by the Additional Chief Secretary to Government, Haryana.

Section 164 notification activates specified HGST Eighth Amendment Rules into force effective start of January.
Notification under Section 164 appoints 1 January 2022 as the date on which rule 2, rule 3, clause (i) of rule 6 and rule 7 of the Haryana Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force, thereby fixing the effective date for implementation of those amendment provisions.

Tariff classification amendment excludes specified polyethylene and polypropylene packing bags and flexible bulk containers from a heading.
Corrigendum narrows the scope of heading 6305 by replacing it with 6305 [other than 63053200] and amends the description of "Sacks and bags, of a kind used for the packing of goods" to exclude specified woven and non-woven polyethylene or polypropylene bags and sacks (whether or not laminated) and flexible intermediate bulk containers through a bracketed exclusion.

Input tax credit conditioned on supplier filings and Form GSTR 2B communication before recipients may claim credit.
Amendments condition input tax credit on supplier filing in FORM GSTR 1 or invoice furnishing and on communication via FORM GSTR 2B; extend filing dates for the 2020-2021 annual return and reconciliation statement; require attested invoice copy for refunds when Unique Identity Number is omitted; introduce rule 144A to permit recovery of penalties by auction/sale of detained or seized goods or conveyances with prescribed notice, bidding, payment and transfer procedures; and prescribe appropriation order for sale proceeds and updated forms and formats for attachment and auction processes.

Notification amendment limits eligible recipients to union territory or local authority and removes specified service conditions.
Amendment notification narrows recipient wording in the TABLE against serial number 3 by substituting "Union territory or a local authority" for longer phrases in items (iii), (vi), (vii), (ix) and (x), and omits the corresponding entries in the "Condition" column for those items, with the change taking effect on the stated commencement date.

GST rate amendment adds a new taxable entry for low value footwear and removes a prior lower rate exemption.
The Government of Goa, under the Goa Goods and Services Tax Act, 2017, supersedes an earlier notification and amends the rates notification by omitting serial number 225 in Schedule I (2.5%) and inserting a new entry after serial number 171 in Schedule II (6%) for footwear of sale value not exceeding Rs. 1000 per pair; the amendment takes effect on 1 January 2022.

Tariff code amendment: substitution of specified tariff entries under Goa GST notification, effective from the start of next year.
Amendment of a Goa GST notification substitutes specified tariff headings in the notification's schedule, replacing the table entries at S. No. 4 and S. No. 29 with revised tariff codes, and takes effect on the first day of January following publication.

GST rate schedule amendment creates branded tender coconut water category subject to actionable brand conditions and substitutes tariff entries.
The Goa GST rate notification is amended to substitute specified tariff codes and product descriptions, omit one schedule entry, and insert a new serial 97A classifying tender coconut water not in unit containers where the product bears a registered brand name or a brand name subject to an actionable claim or enforceable right in court, subject to conditions in an annexure; the amendments take effect on 1 January 2022.

GST schedule amendments modify taxable classifications and applicable rates, updating entries, insertions, substitutions and omissions.
The notification revises tariff classifications and item descriptions across Schedules I-IV of the Goa GST notification, substituting, inserting and omitting specific heading codes and product descriptions to reclassify goods under the respective GST rates, including updates for dairy products, fats and oils, ores and concentrates, machinery and electronic items, tobacco and nicotine-related products, and certain aircraft and parts.

GST tariff amendment substitutes specified tariff headings in the notified table, taking effect in January next year.
Amendment substitutes the entry in column (2) against serial number 4 with tariff heading "4414" and the entry in column (2) against serial number 29 with tariff heading "7419 80" in the notified TABLE, enacted by the State Government on recommendation of the GST Council, with the amendment taking effect on the first day of January following issuance.

GST schedule amendment: branded tender coconut water added and multiple tariff descriptions substituted, effective from the notified commencement date.
The notification amends the State GST Schedule by substituting several commodity codes and product descriptions, inserting a new entry 97A for tender coconut water (not in unit containers) that either bears a registered brand name or a brand name with an actionable/enforceable legal claim subject to annexure conditions, omitting one prior schedule serial entry, and substituting another tariff heading code; the amendments take effect on the stated commencement date.

GST classification update: HSN codes and product descriptions amended across schedules; new and omitted entries reclassified.
The notification amends the Odisha GST schedules by substituting, inserting and omitting HSN codes and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), introducing new entries (including dolomite ramming mix, bio-diesel for blending, tender coconut water with specified brand conditions, nicotine/tobacco inhalation products, flat panel displays and additive manufacturing machines), refining exclusions and narrowing or expanding scope for specified goods; the amendments operate by textual replacement and take effect on the 1st day of January, 2022.

Service description amendment limits recipients to public sector entities and removes specified eligibility conditions previously exempted.
This notification amends the State Tax (Rate) table for serial number 3 by substituting "Union territory or a local authority" for previously broader recipient descriptions in specified service items and omitting the corresponding condition entries for those items, thereby narrowing eligible recipients and altering the eligibility criteria set out in the earlier notification; it supersedes the prior December 2021 notification and takes effect from 1 January 2022.

GST service-rate entries restrict specified recipients to Union territories or local authorities and remove applicable conditions from January 2022.
Arunachal Pradesh amends the GST service-rate table at serial number 3 by restricting specified service entries to a Union territory or local authority, replacing references that also included Governmental Authorities and Government Entities. The conditions against items (iii), (vi), (vii), (ix) and (x) are omitted. The amendments take effect from 1 January 2022.

Amendment to state GST notification narrows recipient description and removes conditions for specified services.
The State Government amends the TABLE entry at serial number 3 to substitute the phrase "Union territory or a local authority" for broader wording in items (iii), (vi), (ix), (x) and in item (vii) of the "Description of Service" column, and omits the entries in the "Condition" column against items (iii), (vi), (vii), (ix) and (x); the amendment takes effect from the first day of January, 2022.

GST rate amendment adds low value footwear to a specified tax bracket and removes a prior reduced rate entry.
Notification supersedes a prior December notification and amends the June 2017 State GST rate notification by omitting an entry from the 2.5% schedule and inserting, into the 6% schedule, an entry for footwear of sale value not exceeding Rs. 1000 per pair; the amendment takes effect on the first day of January, 2022.

Footwear tax classification shifts low-value pairs from the lower schedule to the higher rate schedule from January.
Footwear having a sale value not exceeding Rs. 1,000 per pair is removed from Schedule I, which attracted 2.5% State tax, and inserted in Schedule II, attracting 6% State tax. The revised classification takes effect from 1 January 2022 and supersedes the earlier rate treatment.

GST rate amendment: reclassification of certain footwear into a higher state tax schedule with an announced commencement date.
Amendment to Sikkim State GST rate schedules deletes a specified entry from Schedule I (lower rate) and inserts a new entry in Schedule II (higher rate) classifying certain footwear under the six percent schedule; the notification supersedes the earlier notification and specifies an effective commencement date for the revised schedules.