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.

Tax exemption for COVID-19 medicines reduces state GST rates for specified drugs as temporary public health relief.
Exemption and reduced state GST rates are applied to specified Chapter 30 pharmaceutical goods used for COVID 19 treatment under the Bihar GST Act: certain drugs are exempted (nil rate) while others are subject to reduced state tax rates as listed. The notification operates from 1 October 2021 to 31 December 2021 and implements the changes by identifying goods by tariff classification and prescribing applicable state tax rates.

GST exemption on specified COVID 19 medicines reduces State tax liability for a temporary specified period under notification.
Notification limits State GST on listed COVID 19 medicines by prescribing concessional rates by tariff classification: selected biologics and drugs are exempt (nil) while other specified medicines attract a concessional rate of 2.5%. The measure is issued under section 11(1) of the Gujarat GST Act on GST Council recommendations and is effective from the first of October, 2021 until the end of December, 2021.

GST exemption on COVID-19 medicines reduces SGST rates for listed antiviral and biologic treatments listed.
Exempts specified medicinal products used for COVID-19 from a portion of State GST by prescribing reduced rates for listed Chapter 30 tariff items at either Nil or 2.5 percent. The notification lists Tocilizumab and Amphotericin B at Nil rate and several antiviral, biologic and adjunct therapies at 2.5 percent. The exemption is effective from 1 October 2021 through 31 December 2021 as a time limited State tax relief.

GST rate amendment substitutes food-related notification entries, reclassifying 'food preparations' as 'goods' and changing scope.
Substitution of entries against S. No. 1 in Notification No. 39/2017 replaces column (3) with two categories: (a) unit container food preparations intended for free distribution to economically weaker sections under approved programmes; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. Column (4) replaces the term "food preparations" with "goods" throughout, changing the classification terminology; the amendment is effected under sub section (1) of section 9 of the Bihar GST Act and has the stated commencement date.

GST welfare-supply entry expands coverage to fortified rice kernel and replaces food-preparation terminology with goods.
Arunachal Pradesh State GST revises the Serial No. 1 entry for specified supplies distributed through government-approved welfare programmes. The entry covers unit-container food preparations for free distribution to economically weaker sections and Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes. The related condition replaces "food preparations" with "goods", and the amendments take effect from 1 October 2021.

GST rate amendment: substitutes specified food-distribution and fortified rice kernel entries and replaces 'food preparations' with 'goods'.
The notification amends the Table at S. No. 1 by substituting column (3) to specify (a) food preparations in unit containers intended for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and by substituting the word goods for the words food preparations in column (4). The amendment takes effect on the first day of October, 2021 under section 9(1) of the Gujarat GST Act.

GST rate amendment: substitutes targeted food-distribution provisions and replaces 'food preparations' with 'goods' under GST law.
Amendment substitutes the entry in column (3) at S. No. 1 to specify (a) food preparations packaged for free distribution to economically weaker sections under approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and directs that in column (4) the words "food preparations" be replaced with the word "goods".

GST rate amendment: specified mint essential oils added to the state tax schedule, applicable to registered and unregistered persons.
Amendment inserts Serial No. 3A into the State Tax (Rate) notification to add specified tariff codes and describe "Following essential oils other than those of citrus fruit"-specifically oils of peppermint and other mints (spearmint, water mint, horsemint and bergamot)-and indicates applicability to both unregistered and registered persons under the State Tax (Rate) framework.

Reverse charge on specified mint oils shifts GST liability to registered recipients for supplies by unregistered persons.
Reverse-charge GST coverage is extended to supplies of specified essential oils, other than citrus-fruit oils, where an unregistered person supplies them to a registered person. The category covers peppermint oil and other mint oils, including spearmint, water mint, horsemint and bergamot oil. Entry 3A is inserted into the existing reverse-charge schedule, identifying the registered recipient for reverse-charge purposes.

GST rate amendment adds essential peppermint and other mint oils to the taxable schedule, operative from October first.
The State GST rate notification is amended to insert a new schedule entry (3A) covering HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus - including peppermint and specified mint oils - with applicability noted for registered and unregistered persons.

Amendment to SGST rate notification adds certain non-citrus essential oils to the taxable goods list, applying to all suppliers.
Amendment inserts a new serial entry in the State GST rate notification adding specified tariff items for certain essential oils other than citrus (peppermint and other mints), and expressly applies the entry to both registered and unregistered persons; the change is made under powers conferred by section nine of the State GST Act and has a stated commencement date.

Tax classification of seeds for sowing amended; entry substituted, altering GST rate schedule effective from October.
Substitutes S. No. 86 in the Schedule of Notification No. 02/2017-State Tax (Rate) with an entry classifying "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209, excluding seeds for any use other than sowing; the substitution takes effect on the first day of October, 2021.

Sowing seed exemption covers classified seeds, fruit and spores while excluding products intended for uses other than sowing.
The State tax exemption schedule substitutes the entry for tariff heading 1209 to cover seeds, fruit and spores of a kind used for sowing. Seeds intended for any use other than sowing are expressly excluded, restricting exemption treatment to products used for sowing. The substituted entry takes effect from 1 October 2021.

Classification of seeds for sowing clarified as distinct taxable entry under state GST, excluding non-sowing seeds.
The Schedule to the State GST rate notification is amended to substitute a serial entry covering seeds, fruit and spores of a kind used for sowing, with an explicit explanation excluding seeds meant for any use other than sowing, thereby clarifying the tariff classification of such seeds under the State tax schedule.

GST classification update: seeds used for sowing newly specified with an exclusion; substitution in tariff schedule takes effect.
Amendment substitutes a Schedule entry to specify Seeds, fruit and spores, of a kind used for sowing as a distinct taxable classification and includes an exclusion that the entry does not cover seeds meant for any use other than sowing; the substitution updates the State GST tariff and takes effect on the notified date.

GST rate amendments: Bihar revises taxable goods and schedule entries, altering inclusions, omissions and valuation rules.
Amendment to the Bihar GST rate notification revises Schedules I-IV by inserting, omitting and substituting tariff entries: Schedule I adds tamarind seeds (non sowing), biodiesel for blending supplied to Oil Marketing Companies, a named oncology medicine, and retrofit kits for disabled vehicles; Schedule II revises bio diesel wording, omits multiple entries and adds renewable energy devices with a valuation rule deeming seventy percent of gross consideration as value of goods when bundled with a specified taxable service; Schedule III and IV add multiple ores, plastic scrap, printing/packing items, railway equipment, and carbonated fruit beverages.

GST rate amendments update state tax schedules, inserting and omitting tariff entries and adding valuation rules, effective soon
The Gujarat State GST rate notification is amended by inserting, substituting and omitting specified tariff entries across Schedules I-IV: additions include tamarind seeds (non-sowing), bio-diesel to oil marketing companies, Pembrolizumab, retrofit kits for disabled vehicles, a listed set of renewable energy devices with a deeming valuation rule, multiple ores and concentrates, plastic waste scrap, revised packing and printed matter entries, railway rolling stock headings, and a carbonated beverage entry; the amendments take effect on the stated commencement date.

GST rate schedule amendments reclassify goods and supplies, altering tax treatment and valuation rules across multiple categories.
Amendment revises the State GST rate notification by inserting, omitting and substituting tariff entries across multiple rate schedules to reclassify various goods and supplies-adding specific agricultural seeds, biodiesel for blending, renewable energy devices with a value-deeming rule, multiple ores and concentrates, plastic scrap, printed materials, railway rolling stock and parts, and carbonated fruit beverages-thereby altering their applicable tax treatment and specifying an effective commencement date.

GST exemption amendments for sports event services and national transport permit services take effect with conditional certification.
Amendment inserts 12AB alongside 12AA across multiple tariff entries, creates event-specific nil-rate exemptions for services directly or indirectly related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), adds a rescheduling provision for hosted services, substitutes a year in select entries, omits serial number 43, inserts a nil-rate entry for National Permit services for goods carriages, and establishes nil-rate admission-right services for AFC Women's Asia Cup 2022; effective 1 October 2021.