Essential oils GST entry revised for peppermint and other mint oils under the Uttar Pradesh tax notification framework.
Amends the Uttar Pradesh GST notification by substituting entry 3A in the table for specified HSN codes covering essential oils other than citrus fruit oils, namely peppermint oil and other mint oils, including spearmint, water mint, horsemint, bergament and mentha arvensis. The entry applies to supplies by any unregistered person to any registered person under the notification framework.

GST rate amendment clarifies classification of ethyl alcohol, cereal residues, fruit drinks and school supplies, affecting tax treatment.
The Government of Gujarat amends the State GST notification by substituting entries in Schedules I, II and III to clarify classification of specified supplies: ethyl alcohol for blending with motor spirit is identified in Schedule I; bran and cereal residues are restated with explicit exclusions; fruit pulp or fruit juice based drinks and mathematical/geometry/colour boxes are reworded in Schedule II; and denatured ethyl alcohol and other spirits are clarified in Schedule III to exclude ethyl alcohol supplied for blending with motor spirit. The amendments take effect from 1 January 2023.

GST return reporting period updated in FORM GSTR-9 instructions for amended filing requirements.
The Uttar Pradesh Goods and Services Tax (Fifty Seventh Amendment) Rules, 2022 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 15 November 2022. The amendment revises FORM GSTR-9 instructions and table entries by substituting the reference period "April, 2022 to September, 2022" with "April, 2022 to October, 2022 filed up to 30th November, 2022" for the specified serial numbers. The change updates the return-filing instructions and reporting period reflected in the form.

Exemption for residential renting clarified for proprietors renting in personal capacity; related notification entry removed.
The exemption for renting of residential dwelling is clarified to cover services by a registered person who is proprietor of a proprietorship concern and rents the dwelling in his personal capacity for use as his own residence, provided such renting is on his own account and not that of the proprietorship concern; additionally, S. No.23A and its entries are omitted, with the amendment taking effect from the notification's stated operative date.

GST amendment: Replaced entry for essential mint oils under Karnataka SGST, altering classification and applicability from January first.
Amendment under section 9(3) substitutes S. No. 3A in Notification (04/2017) to list HSN codes 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90 and describes specified essential oils other than citrus, including peppermint and various mint oils.

GST Schedule amendment adds specified aquatic, poultry and cattle feeds and husk of pulses to the notified list effective Jan 1, 2023.
The Karnataka GST notification amends the Schedule by substituting S. No.102 to cover aquatic feed (including shrimp and prawn), poultry and cattle feed and specific feed inputs, and inserts S. No.102C under tariff headings 2302 and 2309 to include husk of pulses (including Chilka) and pulse concentrates such as chuni/churi and Khanda; the amendment takes effect from 1 January 2023.

GST rate amendments: reclassification and scope changes for ethyl alcohol, feed residues, fruit drinks and school boxes.
Amendments modify Karnataka GST notification schedules: Schedule I (2.5%) restricts ethyl alcohol entry to supplies to Oil Marketing Companies or petroleum refineries for blending with motor spirit and revises the description of bran and other residues with specified exclusions; Schedule II (6%) substitutes entries for fruit pulp or fruit juice based drinks (excluding carbonated fruit drinks) and for mathematical/geometry/colour boxes; Schedule III (9%) substitutes the entry for denatured ethyl alcohol and other spirits, excluding ethyl alcohol supplied for blending with motor spirit. Amendments take effect 1 January 2023.

Exemption for residential rent clarified: proprietors renting personal residence exempt when renting in personal capacity, and related entry removed.
Amendment inserts an explanation to S. No. 12 limiting the exemption for renting of residential dwelling to a registered person who is a proprietor renting the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and related entries are omitted, with the amendments taking effect from the notified date.

GST: reverse input tax credit if supplier fails to file outward supplies; re availment allowed after supplier compliance.
Where input tax credit claimed in FORM GSTR 3B corresponds to invoices or debit notes not reflected by the supplier in FORM GSTR 1 or the invoice furnishing facility by 30 September following the end of the financial year in which the credit was availed, the registered recipient must reverse that amount in FORM GSTR 3B on or before 30 November following that financial year; failure to reverse makes the amount payable with interest under section 50, and the recipient may re avail the credit if the supplier subsequently furnishes the statement.

GST notification revises HSN classifications for essential mint oils, adjusting applicability to registered and unregistered suppliers.
The notification substitutes Table entry 3A to specify HSN codes and to list essential oils other than citrus-notably peppermint and other mints (spearmint, water mint, horsemint, bergamot, Mentha arvensis)-and indicates applicability to any registered and any unregistered person, effective from 1 January 2023.

GST schedule amendment expands feed and pulse-husk classifications, altering tax classification and coverage accordingly.
Amendment revises a Schedule entry to include aquatic feed (including shrimp and prawn feed), poultry feed, cattle feed, grass, hay, straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and inserts a new Schedule entry covering husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda) under the applicable tariff headings, effective from the first day of January, 2023.

GST rate amendment: specified supplies reclassified and aligned with revised schedule entries and operative date.
The Rajasthan GST notification amends Schedule I, II and III entries to reclassify specified supplies: ethyl alcohol for blending with motor spirit is placed in the lower-rate Schedule; bran and cereal residues are specified with exclusions; fruit pulp/juice drinks and mathematical/geometry/colour boxes are clarified in the mid-rate Schedule; and ethyl alcohol and denatured spirits are listed in the higher-rate Schedule excluding supplies for petrol blending. The amendments are effective from the notification's operative date.

Exemption for residential renting applies when a proprietor rents a dwelling in personal capacity and not for the business.
The amendment clarifies that the exemption covers services by way of renting of a residential dwelling to a registered person who is the proprietor and rents the dwelling in his personal capacity for use as his own residence, where such renting is on his own account and not that of the proprietorship concern.

Reverse charge: recipient must pay state tax on intra state supplies of specified essential oils; amendment updates the list.
Amendment substitutes Sl. No. 3A to list specified tariff headings and essential oils (other than citrus) - including peppermint and various mints - for which State tax on intra State supplies is payable on reverse charge by the recipient, and applies where the supplier is any unregistered person and the recipient is any registered person; effective from 1 January 2023.

GST exemption: amendment expands exempted feeds and adds husk of pulses as exempt in intra state supplies.
Amendment to the SGST exemption Schedule substitutes the Sl. No. 102 entry to cover aquatic feed, poultry feed, cattle feed and related items (excluding rice bran), and inserts Sl. No. 102C to exempt husk of pulses (including chilka) and concentrates (including chuni or churi, khanda) under tariff headings 2302 and 2309 for intra state supplies, effective from the notified commencement date.

GST rate amendments revise classifications for alcohol, animal feed residues and fruit-based drinks effective January.
Amendments substitute schedule entries to clarify taxable descriptions and rate application: ethyl alcohol supplied for blending is identified as supply to Oil Marketing Companies or petroleum refineries; bran, sharps and cereal residues redefined with specified exclusions; fruit pulp or fruit juice based drinks distinguished from carbonated fruit beverages; mathematical and geometry boxes reclassified; and denatured ethyl alcohol and other spirits listed separately excluding blending supplies. The changes amend three Schedules to align commodity scope with applicable GST rates and take effect from the first day of January.

Exemption for residential renting clarified: proprietor's personal renting qualifies when made on own account, amendment takes effect.
The notification clarifies that the exemption for renting of residential dwelling covers a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence, and only where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and its entries are omitted and the amendment takes effect from the 1st day of January, 2023.

GST notification amendment substitutes tariff entries for essential mint oils, clarifying scope and applicability, effective Jan 1, 2023.
The notification replaces S. No. 3A entries to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90, describing the goods as essential oils other than citrus-specifically peppermint and specified other mints-and records applicability to unregistered and registered persons; the amendment is made under section 9(3) of the Meghalaya GST Act and is effective from 1 January 2023.

GST schedule amendment expands coverage for animal feeds and pulse husks, revising tariff entries effective January 1, 2023.
Amendment substitutes the Schedule entry for S. No. 102 to expressly include aquatic feed (shrimp and prawn), poultry and cattle feed and related materials, and inserts S. No. 102C under tariff headings 2302 and 2309 to cover husk of pulses and specified concentrates; these schedule and tariff-entry changes take effect from 1 January 2023.

GST classification changes: ethanol-for-blending, cereal residues, fruit-drink and stationery entries redefined under amended state schedule.
The notification amends Meghalaya GST rate schedules by substituting entries: (1) specifying ethyl alcohol supplied to oil companies or refineries for blending with motor spirit; (2) expanding and excluding certain cereal and leguminous residues from bran/sharps classifications; (3) redefining fruit pulp/juice based drinks to exclude specified carbonated fruit beverages; (4) clarifying stationery kits as mathematical, geometry and colour boxes; and (5) excluding ethyl alcohol supplied for blending with motor spirit from the general denatured spirits entry. The amendments take effect from the date stated by the authority.