CGST exemption for specified COVID-19 medicines: central tax limited or nil for designated drugs through year-end.
Exempts central goods and services tax on specified COVID-19 treatment medicines by prescribing either nil central tax or a reduced central tax rate for each listed drug as set out in the Table, effective from 1 October 2021 through 31 December 2021; issued under the GST statute on the recommendation of the Council as a temporary public-interest tax relief.

GST notification amendment clarifies exempt welfare supplies and replaces "food preparations" with "goods".
Amendment substitutes the Table entry at S. No. 1, column (3) to identify (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and replaces the words "food preparations" with "goods" at both occurrences in column (4). The amendment is effective from 1st October, 2021.

Taxable goods list updated: essential oils of peppermint and other mints added to GST notification, effective October.
The notification inserts serial 3A into Notification No. ERTS (T) 65/2017/4 to include specified essential oils other than citrus - notably oils of peppermint and other mints under listed tariff codes - and indicates applicability to any registered and any unregistered person; the amendment is made under section 9(3) of the Meghalaya GST Act and takes effect from 1 October 2021.

GST schedule amendment: substitution of entry for seeds used for sowing to clarify coverage and exclusion.
The Government of Meghalaya substitutes the Schedule entry at S. No. 86 with tariff heading 1209 described as "Seeds, fruit and spores, of a kind used for sowing" and adds an explanation excluding seeds meant for any use other than sowing; the amendment is made under section 11(1) of the Meghalaya GST Act and comes into force on 1 October 2021.

GST rate schedule amendments update tariff classifications, altering treatment of biodiesel, renewable devices, ores, packaging and medicines.
The notification amends the Meghalaya GST rate schedules by inserting, substituting and omitting specified tariff entries-including tamarind seeds (non sowing), bio diesel supplied for blending, Pembrolizumab, retrofit kits for disabled vehicles, ores and concentrates, plastics scrap, packaging articles, various printed matter, railway rolling stock and carbonated fruit beverages-and by defining renewable energy devices with a valuation explanation where supplied with taxable services; the changes take effect on the first day of October, 2021.

GST exemption for event-related services: admission and event services for AFC women's Asia Cup hosted in India exempted.
Amendment to the Meghalaya GST notification inserts and omits multiple entries in the exemption table: adds "or 12AB" references across specified serials, inserts nil-rated entries for services by and to the Asian Football Confederation and related right-to-admission services for the AFC Women's Asia Cup to be hosted in India (subject to certification that services are directly or indirectly related to the events), creates a nil-rated heading for National Permit grant services for goods carriages, adjusts qualifying language to require "75% or more" and adds a rescheduling qualifier. Effective 1 October 2021.

GST classification update: adds 12AB, revises IP transfer, admission services and multimodal transport entries altering tax treatment.
The notification amends the Meghalaya SGST services table by inserting "or 12AB" after "12AA", substituting and omitting specified items to add an entry for transfer or permitting use of Intellectual Property rights, inserting a job work entry for manufacture of alcoholic liquor, revising manufacturing, publishing and material recovery service descriptions, distinguishing categories of admission services including casinos and sporting events, updating a schedule cross reference, and adding Annexure entries for multimodal transport of goods within India; the changes commence as stated in the notification.

Tariff classification correction updates GST rate schedule by amending the commodity tariff code in the table.
The corrigendum corrects the Table in the earlier GST rate notification by substituting the tariff classification in column (2) at Sl. No. 8: replace "3804 94" with "3808 94", thereby amending the published commodity code in the rate schedule.

Concessional SGST on COVID-19 medicines provides nil or reduced State tax rates for specified medicines temporarily.
State tax on specified COVID-19 medicines classified under Chapter 30 receives a partial exemption, limiting tax to nil for Tocilizumab and Amphotericin B, and to 2.5% for specified other medicines. The exemption applies only to named goods under the listed classification, exempts tax levied beyond the prescribed rate, and operates from 1 October 2021 through 31 December 2021, inclusive.

GST supply coverage: approved free-distribution food preparations and fortified rice kernels are specified, with goods replacing food preparations.
The rate entry is amended to cover unit-container food preparations intended for free distribution to economically weaker sections under government-approved programmes, and supplies of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes. The corresponding entry in column (4) replaces "food preparations" with "goods". The changes apply from 1 October 2021.

Reverse-charge taxation on specified mint and peppermint essential oils applies where unregistered suppliers sell to registered recipients.
Goa GST reverse-charge treatment applies to supplies of specified essential oils other than citrus-fruit oils, including peppermint, spearmint, water-mint, horsemint and bergamot oils, when an unregistered person supplies them to a registered person. The supplier category is confined to unregistered persons and the recipient category covers registered persons, with the registered recipient bearing the tax obligation under the reverse-charge framework. The category takes effect on 1 October 2021.

Sowing seed classification confines the Schedule entry to seeds, fruit and spores intended exclusively for sowing.
The substituted Schedule entry for tariff heading 1209 covers seeds, fruit and spores of a kind used for sowing. An explanation confines the entry by excluding seeds intended for any use other than sowing, so coverage turns on intended use as sowing. Seeds meant for another purpose fall outside the entry. The revised Schedule treatment comes into force on 1 October 2021.

Goods and services tax rate schedules recast classifications for biodiesel, renewable energy devices, mineral ores, railway equipment and fruit beverages.
The 6 per cent schedule separately covers biodiesel other than biodiesel supplied for blending with High Speed Diesel and introduces renewable energy devices and their parts. For bundled supplies of these goods with the specified taxable service, deemed valuation applies: 70 per cent of gross consideration is treated as goods value and 30 per cent as service value. The 9 per cent schedule adds mineral ores and concentrates, plastic scrap, printed matter, and railway or tramway equipment, while the 14 per cent schedule adds specified carbonated fruit beverages.

Nil-rate GST treatment extends to certified sports-event services, national goods-carriage permits, and event admission rights.
Goa SGST amendments add nil-rate treatment for services supplied by or to the Asian Football Confederation and its subsidiaries when directly or indirectly connected with AFC Women's Asia Cup 2022 events hosted in India, subject to certification of the event connection. Nil-rate treatment is also added for National Permits for goods carriages and rights of admission to those events. References to 12AB are added alongside 12AA in specified entries, and entry 72 receives a 75-percent eligibility threshold.

GST service-rate amendments revise intellectual property, manufacturing, entertainment admissions, and multimodal transport classifications under the revised schedule.
Goa GST rate-schedule and service-classification amendments take effect on 1 October 2021. Intellectual Property rights transfers or permissions to use are taxable at 9%. Job work relating to manufacture of alcoholic liquor for human consumption is inserted at 9%, and specified manufacturing, publishing, printing, reproduction and material recovery services are taxable at 9%. Admission to specified amusement venues is taxable at 9%, while casinos, race clubs and specified sporting events are taxable at 14%. Entries for domestic multimodal transport of goods are added to the service-classification scheme.

Aadhaar authentication exemption expands to cover additional registration-related requirements under the Gujarat Goods and Services Tax framework.
Aadhaar authentication exemption under the Gujarat Goods and Services Tax framework is extended by amending Notification No. 03/2021-State Tax with effect from 24 September 2021. The exemption notification is revised to include sub-section (6A), alongside the previously covered provision, of section 25 concerning registration-related Aadhaar authentication requirements.

Insertion of sub section (6A) reference alters applicability clause in Mizoram GST notification under statutory power.
The Taxation Department notification dated 30 September 2021 amends Notification No. 03/2021 State Tax by inserting the words, brackets, figure and letter "sub section (6A) or" after the phrase "hereby notifies that the provisions of", thereby altering the applicability clause to include sub section (6A).

Aadhaar authentication required for GST refund and revocation filings; PAN-linked bank accounts mandated for refund credit.
The amendment mandates Aadhaar authentication for specified registered persons and links refund and revocation filing eligibility to such authentication. Bank accounts used for refund credits must be in the applicant's name and obtained on the applicant's PAN; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar. The rules add a two-year electronic time bar for refund claims where supplies are recharacterised as inter-State, revise periodicity language to a defined specified period for large principals, and adjust return-period wording in Rule 59.

Aadhaar authentication requirement now conditions eligibility for filing certain GST revocation and refund applications.
Registered persons must undergo Aadhaar authentication of the relevant individual (proprietor, partner, karta, director, authorized signatory, managing committee member, or trustee) to be eligible to file revocation of cancellation applications, refund claims (FORM RFD-01), and export-related integrated tax refunds; where Aadhaar is not assigned, specified identity documents or an enrolment ID may be furnished and Aadhaar authenticated within thirty days of allotment. Bank account details must be in the name of the registered person and obtained on the registered person's PAN; proprietorships require the proprietor's PAN to be linked with the proprietor's Aadhaar.

Penalty waiver for non-compliance with specified notification provisions; registered persons relieved for the covered period under state GST.
The State Government waives penalties otherwise payable under the Act for registered persons for non-compliance with the cited notification issued 31 March 2020, covering the period from 1 December 2020 to 30 September 2021, superseding the earlier waiver notification subject to prior actions; the notification is deemed effective from 30 June 2021.