GST classification change: seeds used for sowing designated under tariff heading 1209, effective from the notified commencement.
The Schedule entry at serial number 86 is substituted to classify seeds, fruit and spores of a kind used for sowing under tariff heading 1209, with an explanation excluding seeds meant for any use other than sowing; the substitution replaces the earlier notification entry and is effective from the notification's commencement date.

GST rate amendments reclassify specified goods and impose revised taxable entries altering classification and valuation.
Amendments modify classification and taxable treatment of listed goods by inserting, substituting and omitting tariff entries across multiple GST Schedules, including new insertions for specified seeds, biodiesel supplied for blending, renewable energy devices with an apportionment rule for mixed supplies, various metal ores and concentrates, plastic scrap, specified printed matter, railway rolling stock categories and carbonated fruit beverages, thereby reassigning items among the applicable GST rate Schedules.

GST exemption for event-related services extended to AFC Women's Asia Cup and related admissions, effective from October.
The notification amends the Tamil Nadu GST exemption table to insert references to 12AB alongside 12AA, alter year references from 2021 to 2022 for certain entries, omit serial 43, and add a "75% or more" threshold in serial 72. It creates nil-rate entries for services related to the AFC Women's Asia Cup 2022 (services by/to AFC and admission rights) conditioned on certification by the Director (Sports), and adds a nil-rate entry for National Permit services (heading 9991). These amendments are effective from 1 October 2021.

Service classification change under GST: redefines taxable services, adds multimodal transport and alters IP and admission service entries.
Amendments modify notified service classifications under the Tamil Nadu GST Act by inserting 12AB, revising items and column entries for Intellectual Property transfers, expanding job work entries to include manufacture of alcoholic liquor, revising classifications for manufacturing, publishing and material recovery services, distinguishing admission-to-entertainment categories, correcting a Schedule reference, and inserting Annexure entries to classify multimodal transport of goods within India; the changes are deemed effective from the first day of October, 2021.

Annual return filing exemption relieves eligible registered persons from filing the Rajasthan GST annual return for financial year 2020-21.
Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2020-21 are exempt from filing the annual return for that year under the Rajasthan Goods and Services Tax Act, 2017. The exemption, issued under the first proviso to section 44 on the Council's recommendations, takes effect from 1 August 2021.

Commencement of GST amendment provisions brings specified sections into force from the appointed date by notification.
The Finance Department, exercising the power under sub section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2021, by notification appoints the 21st day of September, 2021 as the appointed date on which the provisions of sections 4, 5, 6 and 13 of the Amendment Act shall come into force.

Insertion of sub-section (6A) or expands the textual scope of a Karnataka GST notification under section 25.
The notification amends the Karnataka GST notification dated 5th March, 2021 by inserting the words "sub-section (6A) or" in the first paragraph after "hereby notifies that the provisions of", thereby expanding the textual scope of the notified provisions under section 25 of the Karnataka Goods and Services Tax Act, 2017 on the recommendations of the Council.

GST classification changes revise service entries and add multimodal transport classification, altering tax treatment effective in October.
Amendment alters the GST notification's Table and Annexure to revise service classification entries: it inserts "or 12AB" in a clause, reclassifies temporary or permanent transfer or permitting use of Intellectual Property and other manufacturing, publishing and material recovery services, adds job work in relation to manufacture of alcoholic liquor for human consumption, distinguishes admissions to theme parks and to casinos/race clubs/specified sporting events, corrects a Schedule reference, and inserts new entries for multimodal transport of goods within India. The changes implement GST Council recommendations and take effect from 1 October 2021.

GST exemption for event-related services to AFC Women's Asia Cup, certified by Director (Sports), applies from the effective date.
The Kerala SGST notification amends the exemption table by inserting 12AB alongside 12AA in specified entries, adds exempt entries for services related to AFC Women's Asia Cup 2022 (including admission rights) subject to certification by the Director (Sports), inserts an exempt entry for National Permit grants, omits serial 43, updates certain year references to 2022, and modifies a threshold to read "75% or more of the"; the amendments are effective from 1 October 2021.

GST rate modifications alter classification and tax treatment for specified goods including renewable energy devices and medical and transport items.
Amendment modifies the Kerala State GST notification by altering entries across four tax-rate Schedules, reclassifying specified goods and adjusting tax treatments. Schedule I (2.5%) inserts tamarind seeds (non sowing), biodiesel for blending with HSD, a named oncology drug and retrofit kits for disabled vehicles, and omits several serials. Schedule II (6%) revises bio diesel description, omits entries, inserts renewable energy devices with an explanation for value allocation when bundled with taxable services. Schedule III (9%) and Schedule IV (14%) receive multiple insertions and substitutions for ores, plastics scrap, printed materials, railway stock and carbonated beverages.

Tax scope for seeds used for sowing clarified to exclude seeds intended for non-sowing uses.
Substitution of Schedule Sl. No. 86 restates the entry as "Seeds, fruit and spores, of a kind used for sowing" and adds an explanation that this entry does not cover seeds meant for any use other than sowing, effectuating a narrowed scope for the Schedule provision under section 11(1) of the Kerala State GST Act.

Reverse charge: recipients must pay state GST on intra state supplies of specified mint essential oils when supplier is unregistered.
Kerala inserts a new entry covering specified essential oils other than citrus (peppermint and specified mint oils) and provides that State tax on intra State supplies of these goods shall be paid on a reverse charge basis by the recipient where the supplier is unregistered and the recipient is registered, effective 1 October 2021.

GST rate amendment expands concession to fortified rice kernel supplies for approved welfare schemes, lowering intra-state tax rate.
The Kerala SGST notification is amended to substitute the Serial No. 1 entry to cover (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; the term "food preparations" in the corresponding column is replaced by "goods". The amendment is effected under section 9(1) of the Kerala SGST Act and is effective from 1st October, 2021 to implement the GST Council's recommendation on concessional rates for such supplies.

GST rate adjustment reduces tax on specified covid treatment medicines and anticoagulants for a limited temporary period.
Notification exempts or caps Kerala State tax on specified medicines used in COVID-19 treatment and certain anticoagulants by reference to tariff items, prescribing nil tax for some biologics and a reduced tax rate for other listed drugs, with the reduced treatment limited to the notification's stated operative period.

Correction to GST notification: targeted textual amendments to serial entries, bracketed sub items, and schedule references.
Correction to a State GST notification revises internal table entries by omitting specified sub clauses, substituting and expanding bracketed lettered sub items, inserting new serial items to add bracketed references, and substituting a schedule citation in an Explanation. It also removes wording that tied the 'Scheme of Classification of Services' to an annexed notification.

Corrigendum to GST notification modifies wording on table reference and excess amount calculation for clarity in tax administration.
Corrigendum directs that the phrase "of the table below" be substituted with "of the said Table" and that "as in excess of the amount" be substituted with "as is in excess of the amount calculated at the rate", refining the Table reference and clarifying description of excess amount calculation.

Substitution of entries: corrigendum narrows eligible items and replaces "food preparations" with "goods" in the notification.
Corrigendum substitutes the column (3) entry for serial number one with two categories: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a government-approved programme; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government-approved schemes; and replaces the term "food preparations" with "goods" wherever it appears in column (4).

Corrigendum: insertion of phrase clarifies that the notification's second paragraph refers specifically to entries in the table.
Corrigendum directs that, in the second paragraph of the referenced finance department notification, the words "in the Table" be inserted immediately after the words "In the said notification," narrowing the paragraph's reference to matters specified in the table and thereby effecting a limited textual correction to the original notification.

Corrigendum to notification: omits specified serial entries and revises prescribed wording in the notification.
Corrigendum directs precise textual amendments to the earlier finance notification by omitting serial entries (ii) and (iii); deleting the words 'in all columns' following 'entries relating thereto' at serial entry (viii); and substituting the phrase 'after the words "for which"' in place of 'before the word "total"' at serial entry (x), effecting administrative corrections to the notification's wording without creating new substantive provisions.

Amendment to GST notification: insertion of an additional sub section reference alters the scope of notified provisions under state law.
The State Government, under the delegated power of sub section (6D) of section 25 of the Rajasthan GST Act, amends its notification of 26 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, thereby formally modifying the scope of the notified provisions.