GST exemption notification amendments revise service entries, postal services, tourist tour valuation, and specified healthcare and training exemptions.
Uttar Pradesh GST exemption notification is amended with effect from 18 July 2022 to revise multiple service entries in the principal notification. The amendments omit specified words and several serial entries, alter the residential dwelling entry, substitute the air travel, warehousing, hospital room, and training or coaching entries, and insert new exemptions for certain postal services and proportionately valued tour operator services supplied to foreign tourists. The notification also updates the reference to the FIFA U-17 Women's World Cup 2020 by adding "whenever rescheduled."

GST rate notification updates transport, health care, and biomedical waste service classifications, while adding a forward-charge option for goods transport agencies.
GST rate notification under the Uttar Pradesh SGST regime is further amended by revising entries in the services rate table, including changes affecting passenger transport, goods transport, renting of goods carriages, supporting transport services, clinical establishment services, and biomedical waste treatment services. The notification also revises the explanation clauses by defining print media, clinical establishment, health care services, and goods transport agency, and introduces a new annexure prescribing the form and procedure for a Goods Transport Agency to opt for payment of GST under forward charge for a financial year.

GST rate amendment expands classifications and adds a new reduced-rate schedule, linking packaging standards to rate eligibility.
Amendment revises the State GST rate notification by inserting a new Schedule VII at a reduced rate, modifying the opening provisions, and systematically amending, inserting, renumbering or omitting multiple tariff entries across Schedules I, II, III and VI to reclassify goods-notably by qualifying many items as pre-packaged and labelled, adding specific healthcare, food, leather, machinery and e-waste entries, and redefining schedule coverage; the Explanation links the term pre-packaged and labelled to the Legal Metrology Act definition.

Forward charge option for GTA services allowed where supplier is registered and issues tax invoice with prescribed declaration.
The notification amends the State tax rate schedule to allow the entry to apply where the supplier has taken registration under the CGST Act and exercised the option to pay tax on GTA services under forward charge, provided the supplier issues a tax invoice charging Central Tax at applicable rates and makes the prescribed declaration in Annexure III on that invoice; it also inserts an entry treating renting of residential dwelling to a registered person as a taxable service and inserts the Annexure III declaration text.

Notification amendment: Fly ash bricks, aggregates and blocks substituted into the notified goods list under HGST Act, effective immediately.
Amendment under the proviso to sub section (1) of section 10 of the Haryana Goods and Services Tax Act substitutes the entry at serial number 4 in notification No.31/GST-2 with: "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby revising the notified goods list and altering the classification of those products under the referenced notification.

Notification amendment substitutes listed goods to include fly ash bricks, fly ash aggregates and fly ash blocks, modifying GST schedule.
The state GST notification substitutes the entry at serial number 4 in the table of the earlier notification with "Fly ash bricks; Fly ash aggregates; Fly ash blocks," issued under the executive powers of the state GST statute and made effective on the date of notification, thereby altering the schedule of goods for state GST administration.

Rescission of notification withdraws a prior GST instrument while preserving actions taken before rescission with immediate effect.
The government rescinds Notification No.125/ST-2 dated 14.11.2017 under the Haryana Goods and Services Tax Act, 2017, withdrawing that instrument prospectively while expressly preserving actions done or omitted before rescission; the rescission takes effect on the date of issuance.

Amendment to GST notification adds fly ash products to specified goods, altering tax classification and compliance.
The notification substitutes the entry in column (3) against serial number 1 to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" and states that the amendment, made under powers conferred by the HGST Act, shall come into force on the specified commencement date.

Amendment of notification: schedule renumbered and edible oils plus select solid fuels added to the specified goods list.
The notification amends No.39/ST-2 by substituting the proviso reference to a new serial identifier, re numbering the existing serial entry, and inserting a list of new Table entries comprising multiple edible vegetable and microbial oils and fractions, edible oil preparations and certain solid fuel categories (coal, lignite, peat); the amendment takes effect on the date of issuance.

Tax rate amendment replaces a listed entry under Haryana GST table, altering the applicable SGST rate.
Amendment substitutes the existing column (4) entry against serial number 1 in notification No.37/ST-2 (30 June 2017) by replacing that entry with 6%; the change is effected under the Haryana Goods and Services Tax Act on Council recommendation and takes effect from 18 July 2022.

Pre-packaged and labelled exclusion modifies GST schedule entries, changing taxable treatment of specified commodities effective immediately.
Amendments revise Schedule entries to substitute qualifying phrases with the words ", other than pre-packaged and labelled" for numerous serial numbers, omit certain serial entries, and remove the word "purified" in one entry. The Explanation is amended to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, as a pre-packaged commodity whose package or label must bear statutory declarations under that Act and its rules. The notification commences on its date of issue.

GST rate amendment: Haryana adds small additional levy on specified goods and revises schedule classifications.
The notification amends Haryana GST notification 35/ST-2 to add a 0.75 per cent levy for goods in a newly inserted Schedule VII and implements extensive textual and classificatory changes across Schedules I, II, III and VI. Many commodity descriptions are revised to require pre-packaged and labelled status (as defined by the Legal Metrology Act), new tariff entries are inserted (including dairy items, jaggery, medical and orthopaedic appliances, pumps, e-waste and specific leather and map goods), certain serial numbers are omitted or renumbered, and the explanatory definition of pre-packaged goods is aligned with the Legal Metrology Act. The amendments take effect from 18 July 2022.

Option to pay GST on goods transport agency services allows registered supplier to charge state tax when invoice includes declaration.
The amendment permits a registered supplier who has opted to pay tax on Goods Transport Agency services under forward charge to charge State Tax by issuing a tax invoice that charges State Tax at applicable rates and contains the prescribed declaration. It omits a prior limiting phrase about non-payment of state tax, removes specific services from an exemption, inserts a taxable entry for renting residential dwellings to registered persons, and adds Annexure III containing the required invoice declaration.

GST exemption adjustments refine taxable scope, add nil-rated postal and storage services, and introduce partial tour operator relief for foreign tourists.
Amendments refine GST taxable scope by omitting specified service descriptions, deleting several entries, substituting and inserting entries to clarify nil-rating for certain postal services, storage and warehousing of specified agricultural produce, restricting residential exemption where rented to a registered person, delimiting economy-class air travel to certain airports, introducing a partial exemption mechanism for tour operator services supplied to foreign tourists based on proportion of days outside India or fifty percent cap with day-counting rules and defining "foreign tourist", and narrowing health-care accommodation and training/coaching exemptions.

GST exemption amendments narrow exempt services and define tour-operator exemption proportion for services performed outside India.
Amendments revise exempt and nil-rated service entries under the Haryana GST schedule: removing specified postal/insurance/agency wording, omitting several serial entries, and substituting or inserting entries to clarify exemptions. Notable operative changes: residential exemption now excludes dwellings rented to registered persons; economy-class air travel exemption confined to specified northeastern points; warehousing exemption limited to cereals, pulses, fruits and vegetables; new nil-rated Department of Posts entry for light-weight mail; and a tour operator exemption limited to the proportion of the tour performed outside India, or fifty percent, with day-counting rules and illustrative examples.

Goods Transport Agency option: annual forward charge election required, with input tax credit barred where concessional rate applies.
The notification amends the Haryana GST schedule by reclassifying and substituting multiple service entries and rates, adds specific entries for ropeway transport and clinical establishment room charges, prescribes that a Goods Transport Agency exercising the forward charge option must declaratively opt via Annexure V before the prescribed cut off and, where the concessional rate applies, bars the GTA from claiming input tax credit; several definitions for clinical establishment, health care services, goods transport agency and print media are inserted and the notification takes effect from the stated commencement date.

Classification of fly ash products under Goa GST amended to list fly ash bricks, aggregates, and blocks.
Amendment substitutes, in the TABLE against serial number 4 column (3), the entry with the consolidated listing "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the authority of the proviso to sub section (1) of the Goa Goods and Services Tax Act, 2017, with a specified commencement date and issued on the Council's recommendation by the Department of Finance, Revenue & Control.

GST rate amendments for transport and clinical services; GTA forward-charge option instituted with annual declaration requirement.
Amendments revise rate schedule entries to reclassify passenger and goods transport services (including ropeways and GTA services), add a clinical-establishment room-charge entry and bio-medical waste treatment services, and clarify that input tax credit for specified supplies must not have been taken. The notification inserts an Annexure V form creating an annual option for GTAs to elect forward charge taxation for GTA services by filing a declaration before the financial year, with the option binding for that year and transitional deadlines for the 2022-2023 year.

GST rate changes for transport and health services restrict input tax credit and add GTA option to pay forward charge.
Amendment revises Odisha GST entries to change rates and credit eligibility: ropeway passenger and goods transport and specified clinical establishment room charges are placed at a lower rate with input tax credit on goods (and where specified, goods and services) denied; other passenger and goods transport services and supporting transport services are assigned different rates. GTAs may exercise an annual option via Annexure V to pay GST under forward charge at the lower rate but, if opted, cannot claim input tax credit on inputs; the form, filing deadline and a special deadline for the 2022-2023 year are prescribed.

GST exemption amendments narrow service exemptions, add postal and tour-operator carve-outs, and clarify residential rental and healthcare exclusions.
Amendments recalibrate GST exemptions on services by textual deletions, substitutions and insertions in the notification Table: removing specified phrase-based exemptions (including certain postal, insurance and agency services), excluding rental of residential dwellings to registered persons, restricting an economy-class air travel exemption to specified airports, introducing exempt storage/warehousing for specified agricultural goods, adding low-weight Department of Posts items as exempt, and creating a proportionate exemption for tour operator services supplied to foreign tourists for services performed outside India with a 50% cap and day-counting rule.