GST exemptions for sporting event services introduced, plus new nil-rate entries and tariff cross-reference expansions effective from October.
Amendment to the State GST rate notification inserts exemptions and new nil-rated headings for services related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)) and for granting National Permits to goods carriages, expands certain tariff cross-references to include an alternative classification, omits a listed serial entry, updates a year reference, and amends a quantitative threshold to "75% or more"; these changes take effect from 1 October 2021.

GST rate amendments expand taxable services list and revise service classifications, including IP transfers and multimodal transport.
This notification amends the Mizoram SGST rate schedule by inserting "or 12AB" after 12AA, substituting entries to tax temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights, adding a job work service entry for manufacture of alcoholic liquor for human consumption, consolidating manufacturing and related service descriptions, revising admissions to theme parks versus casinos/sporting events, substituting an explanatory schedule reference, and inserting Annexure entries for multimodal transport of goods within India. The amendments take effect from 1st October, 2021.

Notification amendment adds sub-section (6A) or to the referenced provisions under Maharashtra GST, altering applicability.
The Government of Maharashtra, under the power of sub section (6D) of section 25 of the Maharashtra Goods and Services Tax Act, 2017, amends Notification No. 03/2021 State Tax (15 March 2021) by inserting the words, brackets, figure and letter "sub section (6A) or" after the phrase "hereby notifies that the provisions of" in the first paragraph of the principal notification.

Aadhaar authentication requirement for registered persons now conditions eligibility to file revocation and refund applications.
Aadhaar authentication is required under new rule 10B for specified persons linked to a registered person as a condition to file revocation applications (FORM GST REG-21), refund applications (FORM RFD-01), and claims for integrated tax on exports; where Aadhaar is unavailable an enrolment ID plus an accepted identity document may be furnished and authentication must occur within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on PAN, with proprietors' PAN linked to their Aadhaar.

Odisha GST rules updated: annual return filings (GSTR 9/9A/9B/9C), turnaround for reconciliation and appellate mapping.
The Odisha amendments require filing FORM GSTR-9 (or GSTR-9A for composition) by 31 December; e-commerce operators to file FORM GSTR-9B; persons with turnover > Rs. 5 crore must submit FORM GSTR-9C reconciliation with the annual return. Rule 109A prescribes appellate officer mapping with three-month appeal period for persons and six months for directed officer appeals. FORM GSTR-9 and GSTR-9C are amended to include FY 2020-21 entries, expand Part V on non-reconciliation liabilities, adjust ITC and amendment reporting for April-September 2021 filings, and omit Part B Certification in GSTR-9C.

GST exemption on COVID-19 medicines reduces state tax rates for specified drugs through year end.
Tripura's notification grants a time bound state GST concession on specified COVID 19 medicines by prescribing, for each listed tariff item, either a Nil rate or a reduced state tax rate of 2.5 percent, the exemption applying to the extent state tax exceeds the prescribed reduced rate; the measure is effective from 1 October 2021 through 31 December 2021.

GST exemption for specified COVID-19 medicines maintains reduced state tax treatment for listed therapeutics during the prescribed temporary period.
Exempts specified COVID-19 medicines from a portion of state GST under section 11(1) of the Mizoram GST Act, 2017 by prescribing lower tax rates in a Table tied to Customs Tariff classifications; some medicines are nil-rated and others carry a reduced state tax rate. The measure operates by limiting state tax payable under section 9 to the rates listed and is effective from 1 October, 2021 through 31 December, 2021.

GST rate amendment: substitution clarifies covered supplies and replaces 'food preparations' with 'goods' altering scope.
The notification substitutes the Table entry for S. No. 1 by specifying in column (3) (a) food preparations in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and in column (4) replaces the words "food preparations" with the word "goods". The amendment takes effect from 1st October, 2021.

GST rate notification amendment expands reference from 'food preparations' to 'goods', broadening eligible supply descriptions.
The State GST rate notification is amended to substitute the entry in Table serial number 1, column (3) with a two-part description addressing free distribution to economically weaker sections under approved programmes and supplies of fortified rice kernel for child-development schemes; and to replace the term "food preparations" with "goods" in column (4), effecting a broader classificatory scope under the notification.

Tax Rate Amendment: essential oils of peppermint and other mints added to state GST rate schedule, effective October.
An amendment inserts entry 3A into the Tripura SGST rate notification adding specified tariff codes and essential oils other than citrus-including peppermint and listed mint oils-to the State GST table; the insertion indicates applicability to persons under the SGST regime and takes effect on the first day of October, 2021.

State GST amendment inserts essential oils under specified tariff codes, applying to registered and unregistered persons.
Amends the State Tax (Rate) notification to insert HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for specified essential oils other than citrus, listing peppermint and various mint oils, and states the insertion applies to any registered person and any unregistered person, with the amendment made under the powers of sub section (3) of section 9 of the Mizoram Goods and Services Tax Act, 2017 and an effective date provided.

SGST exemption for sowing seeds applies only where seeds, fruit and spores are intended for sowing use.
Tripura SGST exemption schedule is amended by substituting the entry for tariff heading 1209 to cover seeds, fruit and spores of a kind used for sowing. The entry expressly excludes seeds intended for any purpose other than sowing. The amendment takes effect from 1 October 2021.

GST rate schedule amendments revise classifications for bio-diesel, renewable-energy equipment, ores, railway goods and carbonated fruit beverages.
Tripura State GST rate schedules are amended with effect from 1 October 2021 by inserting, omitting and substituting specified goods entries. The changes cover tamarind seeds, bio-diesel, Pembrolizumab, retrofitment kits for vehicles used by disabled persons, renewable-energy devices, ores and concentrates, plastic scrap, printed materials, railway equipment and carbonated fruit beverages. Renewable-energy goods supplied with specified taxable services are subject to a deemed valuation under which seventy per cent of gross consideration is treated as goods value and the balance as service value.

GST exemption amendments extend charitable registration coverage and introduce nil-rate treatment for specified sports-event services and national permits.
Tripura amended State Tax (Rate) exemptions from 1 October 2021 by extending specified references to entities registered under section 12AB, revising certain sports-event and eligibility conditions, extending dates in two entries, and omitting an existing entry. Nil-rate exemptions were added for qualifying services provided by or to the Asian Football Confederation and its subsidiaries in connection with AFC Women's Asia Cup 2022 events, subject to certification of the required connection, and for admission rights to those events. A nil-rate exemption was also inserted for grant of National Permits to goods carriages.

Tripura SGST service-rate amendments revise intellectual property, job work, admission services and domestic multimodal transport classifications.
Tripura SGST rate amendments, effective from 1 October 2021, prescribe a 9 per cent rate for intellectual property-right transfers or use permissions, specified manufacturing-related services, and job work involving alcoholic liquor for human consumption. Admission to specified amusement facilities and ballet is taxable at 9 per cent, while casino, race-club and specified sporting-event admissions are taxable at 14 per cent. The amendments also update a registration reference, correct a Schedule cross-reference, and add classifications for domestic multimodal goods transport.

Insertion of subsection (6A) or amends notified provisions under GST Act, making the change effective from the specified date.
Amendment inserts the words "sub-section (6A) or" into the first paragraph of the prior notification under the Goa Goods and Services Tax framework, enacted under the authority of subsection (6D) of section 25, and deems the notification to have come into force from 24th September, 2021.

Aadhaar authentication requirement for GST registrants to access refund and revocation processes, with PAN-linked bank accounts mandated.
Aadhaar authentication and PAN-linked bank account requirements are mandated for registered persons to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01), and refund of integrated tax on exports. If Aadhaar is not assigned, specified identity documents or an Aadhaar Enrolment ID slip may be furnished, and Aadhaar authentication must be completed within thirty days of allotment. For proprietorships, the proprietor's PAN must be linked with the proprietor's Aadhaar. The rule set also revises specified filing periods and defines "bank account" for refund credits as an account in the applicant's name obtained on the applicant's PAN.

GST exemption on specified COVID-19 medicines reduces state tax liability for listed drugs through year-end.
The notification exempts or reduces Tamil Nadu state GST on specified COVID-19 related medicines by reference to their tariff classification, prescribing nil or reduced state tax rates for each listed product, and makes the measure effective from the beginning of October through the end of December 2021 as a public interest action recommended by the Council.

Amendment to GST notification: clarifies eligible goods for free distribution and includes fortified rice kernel supply for ICDS.
The notification substitutes the Table entry to specify: (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes; and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar government approved schemes, and replaces the term "food preparations" with "goods" in column (4); the amendment takes effect from the stated commencement date.

GST notification amendment inserts specified essential oils under taxable table, affecting registered and unregistered suppliers.
Insertion of serial 3A into Notification No. II(2)/CTR/532(d-7)/2017 adds HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for "essential oils other than those of citrus fruit," specifically peppermint (Mentha piperita) and specified mint oils (spearmint, water mint, horsemint, bergament). The new Table entry applies to any unregistered person and any registered person and is deemed effective from the first day of October, 2021.