GST exemption schedule amended for tender coconut water, fresh nuts, vegetables and aircraft-related goods under Uttar Pradesh tax notification
Amendment to the Uttar Pradesh GST exemption notification revises Schedule entries by substituting tariff headings and product descriptions for specified goods, inserting a new entry for tender coconut water other than in unit containers subject to brand-name conditions, omitting one existing entry, and updating the heading for aircraft-related goods. The changes apply from 1 January 2022.

GST exemption notification amendment substitutes tariff entries for specified serial numbers and takes effect from 1 January 2022.
Amends an existing Uttar Pradesh SGST exemption notification by substituting the tariff entries in the Table. Against serial number 4, the entry in column (2) is replaced with "4414", and against serial number 29, the entry in column (2) is replaced with "7419 80". The amendment is made under section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017, and takes effect from 1 January 2022.

GST rate schedule amendments revise product classifications, introduce new entries, and update taxable goods across multiple schedules.
Further amendments were made to the Uttar Pradesh GST rate notification by revising tariff descriptions and classification entries across the GST schedules. The changes included substitutions, insertions and omissions of specific goods in Schedule I at 2.5%, Schedule II at 6%, Schedule III at 9% and Schedule IV at 14%, covering edible products, dairy items, oils and fats, ores and minerals, machinery, electrical and electronic goods, lighting fittings, aircraft-related goods, and tobacco or nicotine-related products. The notification took effect from 1 January 2022.

GST rate amendment for footwear shifts specified sale-value goods into a higher tax schedule from the effective date.
Amends the Uttar Pradesh GST rate notification by omitting one entry from Schedule I at 2.5% and inserting a new Schedule II entry at 6% for footwear of sale value not exceeding Rs. 1000 per pair. The amendment takes effect from 1 January 2022.

Commencement of specified GST amendment provisions activates designated state GST rules into force on the notified commencement date.
The Government of Karnataka notifies 1 January 2022 as the commencement date for rule (3), rule (4), clause (i) of rule (7) and rule (8) of the Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2021, thereby bringing those specified provisions into force as of that date.

Commencement of Karnataka GST Amendment appointed; specified amendment provisions declared to come into force at start of January.
The Government, under sub section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2021, appoints the first day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Act shall come into force.

GST compliance extension: deadlines and proviso restrictions amended, with transitional relief for specified return periods.
Amendment extends the date in rule 26's fourth proviso to 31st October 2021 and omits all provisos to rule 26 from 1 November 2021. It inserts a proviso in rule 138E, effective 1 May 2021, relieving the restriction for 1 May 2021 to 18 August 2021 where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for March-May 2021. FORM GST ASMT-14 is revised to add an order reference clause, remove a phrase about conducting business without registration, and add an "Address" field after "Designation."

GST scope expansion extends vehicle categories and narrows restaurant exemption based on specified premises tariff, effective from notification.
The amendment broadens vehicle-related language to include motor cycle, omnibus and other motor vehicles, inserts an exclusion for restaurant services except those supplied at "specified premises," expands Motor Vehicle Act cross-references for definitions, and defines "specified premises" as hotel accommodation units with a declared tariff above a stated threshold; the changes become effective from the notification's commencement date.

GST exemption scope narrowed by removing government entity language and excluding supplies through electronic commerce operators.
The Government amends the Andhra Pradesh GST notification by omitting the words "or a Governmental authority or a Government Entity" from specified service descriptions and by inserting provisos that items covering certain services shall not apply to services supplied through an electronic commerce operator and notified under the GST law; the amendments take effect from the first day of January, 2022.

GST rate amendment removes a listed entry from the lower-rate schedule and narrows scope of a software-related entry.
The Government amends the prior notification by omitting a specified entry from Schedule II (lower-rate) and deleting the words limiting a 9% entry in Schedule III that referred to Information Technology software, effected by notification in the State Gazette and confined to textual changes to the earlier Go.Ms.No.258.

Amendment to GST notification narrows eligible recipients, removes conditions and adds textile dyeing or printing exception.
The notification amends Go.Ms.No.259 by narrowing recipient descriptions in serial number 3-substituting "Union territory or a local authority" for broader terms and omitting the column (5) conditions for specified items-and by inserting an exclusion for services of dyeing or printing of certain textile and textile products in serial number 26, item (i)(b); these changes take effect on 1 January 2022.

GST Schedule Amendment changes textile and allied goods classification and applicable state GST rates.
Amendment revises State GST schedules by omitting specified serial entries and inserting detailed new serials and commodity descriptions across Schedule I (2.5%), Schedule II (6%) and Schedule III (9%), reorganising tariff entries for woven fabrics, yarns, staple and filament fibres, narrow and pile fabrics, nets, made up textile articles and certain furnishing and apparel items to refine classification and levy. The Government acts under sub-section (1) of section 9 and sub-section (5) of section 15 of the Andhra Pradesh Goods and Services Tax Act, 2017; the notification takes effect on the first day of January, 2022.

Commencement of specified GST amendment provisions to come into force, activating listed sub rules from the notified effective date.
The Government notifies that sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force on the 1st day of January, 2022, pursuant to sub-rule (2) of rule 1 of those Amendment Rules as published in the Official Gazette.

Tariff classification updated to exclude specific woven and non woven polyethylene and polypropylene packing bags from general HS code listing.
Corrigendum modifies the earlier notification by narrowing the referenced tariff heading to exclude a specified subheading and by replacing the description of "Sacks and bags, of a kind used for the packing of goods" with text that expressly excludes woven and non woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, used for packing goods, and flexible intermediate bulk containers.

GST rate amendment substitutes specified tariff entries and updates HS codes, taking effect from 1 January 2022.
Amendment revises Notification No. 21/2018 State Tax (Rate) by substituting in the TABLE: for S. No. 4, column (2) is replaced with "4414"; for S. No. 29, column (2) is replaced with "7419 80". The amendment is made under sub section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 and takes effect on 1 January 2022.

Tariff entry substitution updates HSN classifications in a state GST rate notification, altering applicable rate scope effective on commencement date.
The State Government, under sub sections (1) of section 11 of the Manipur Goods and Services Tax Act, 2017, amends Notification No. 21/2018 by substituting in the TABLE the column (2) entry against S. No. 4 with "4414" and against S. No. 29 with "7419 80"; the substitutions take effect on the first day of January, 2022.

GST rate amendment: schedule revised to reclassify products and add branded tender coconut water with brand-claim eligibility conditions.
The State GST rate notification amends the Schedule by substituting tariff codes and product descriptions, inserting a new classification for tender coconut water not in unit containers which qualifies only if it bears a registered brand name or a brand subject to an actionable claim or enforceable right (subject to annexure conditions), and omitting a specified serial entry; one serial entry's tariff code is also substituted.

GST rate schedule amendments revise tariff classifications and add branded tender coconut water as a distinct taxable entry.
This notification amends the Schedule to the State GST rate notification by substituting tariff codes and descriptions for specified entries, inserting a new entry classifying tender coconut water not in unit containers when marketed under a registered or actionable brand name (subject to annexure conditions), omitting a prior entry, and altering another tariff code; the amendments are made under section 11(1) of the Manipur GST Act and take effect from the effective date stated in the notification.

GST classification updated: multiple schedule entries substituted and new goods inserted, changing applicable state tax classifications.
The notification amends the State GST rate schedules by substituting, inserting and omitting tariff headings and commodity descriptions across Schedules I-IV, reclassifying a range of goods (including food products, fats and oils, minerals and ores, tobacco and nicotine inhalation products, certain machinery, lighting and electronic components, aircraft and parts, and specified consumer goods) and adding new entries for distinct products; these changes alter the applicable state tax classifications and take effect on the commencement date specified in the notification.

GST rate schedule amendments revise goods classification and taxability, changing entries and scope effective from the start of next year.
Amendment to the State GST notification substitutes, inserts and omits tariff headings and descriptive entries across Schedules I-IV, redefining classification and tax treatment of specified goods-including dairy, fats and oils, animal and insect products, minerals, machinery, electrical goods, aircraft and parts, tobacco and nicotine delivery products, flat panel displays, CCTV and additive manufacturing machines-and introduces a conditional branded tender coconut water entry; the amendments take effect on 1 January 2022.