Exemption for renting residential dwelling to proprietor limited to personal capacity rentals, not where rented on account of the business.
The notification inserts an explanation limiting the exemption for renting of residential dwelling to cases where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; S. No. 23A and related entries are omitted. The amendment takes effect from 01st January, 2023.

Exemption for renting residential dwelling clarified: applies to proprietors renting in personal capacity; specific entry omitted.
The notification amends Sikkim GST rate rules to explain that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and such renting is on his own account and not that of the proprietorship concern; it also omits S. No. 23A and related entries.

Residential dwelling rental exemption clarifies personal-use conditions for proprietors and removes a separate GST exemption entry.
GST exemption for renting of residential dwellings is clarified to apply where a registered proprietor rents a dwelling personally for use as the proprietor's own residence, on the proprietor's own account and not for the proprietorship concern. The exemption entry at serial number 23A and related entries is omitted, with effect from 1 January 2022.

GST rate amendment substitutes essential oil tariff entries, defining covered oils and applicability to all taxpayers.
The Bihar GST notification substitutes entry 3A in the State Tax (Rate) Table to specify certain tariff items covering essential oils other than citrus, listing specified oils including peppermint and various mints, and states the substituted entry applies to both unregistered and registered persons, with the notification given effect from a named commencement date.

GST rate amendment updates essential oils tariff entries, changing taxable classifications and applicability to registered and unregistered suppliers.
The notification substitutes Table entry 3A to list specific HS codes and to classify certain essential oils other than citrus-including peppermint and various mint oils-as covered goods; the substitution applies to registered and unregistered persons and is effected under statutory power, effective from 1 January 2023.

Reverse charge liability applies when registered persons receive specified peppermint and mint essential oils from unregistered suppliers.
Reverse charge liability is revised for supplies of specified non-citrus essential oils, including peppermint and identified mint oils. Where these oils are supplied by an unregistered person, tax is payable by any registered person receiving the supply. The amendment takes effect from 1 January 2023.

Amendment to State GST rates expands feed classifications to include aquatic, poultry, cattle feed and pulse husk coverage.
The State tax rate schedule is amended to substitute the feed-related entry to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and to insert a new entry covering husk of pulses (including chilka) and specified concentrates (including chuni or churi, khanda); the changes are effected by executive notification and take effect from the first day of January 2023.

Amendment to state GST rate notification updates feed classifications and adds husk of pulses and concentrates entry effective January.
Amendment revises the Schedule to Notification No.2/2017-State Tax (Rate) by substituting the entry for serial number 102 to specify aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed, grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and by inserting a new entry 102C covering headings 2302 and 2309 for husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda). The amendment is effective from the first day of January, 2023.

State GST exemption schedule expands feed coverage and adds pulse husk and concentrate products to exempt entries.
The Arunachal Pradesh State GST exemption schedule is amended with effect from 1 January 2023. The feed entry is substituted to cover aquatic, poultry and cattle feed, including grass, hay, straw, supplements and additives, wheat bran, and de-oiled cake other than rice bran. A new entry covers husk of pulses, including chilka, and concentrates including chuni/churi and khanda under tariff headings 2302 and 2309.

GST rate amendments revise taxable descriptions for alcohol, feed and beverages, changing classification and applicable rates from next year.
Amendment substitutes descriptive entries in Schedules I, II and III of the State GST rate notification: Schedule I refines entries for ethyl alcohol for blending and for bran/sharps and cereal/legume residues (with specified exclusions); Schedule II refines entries for fruit pulp/fruit-juice based drinks and for mathematical/geometry/colour boxes; Schedule III refines the entry for denatured ethyl alcohol and other spirits to exclude ethyl alcohol supplied for blending with motor spirit. The changes take effect from the first day of January following issuance.

SGST rate amendment revises classification for ethyl alcohol, cereal residues and fruit drinks, changing applicable rate categories.
The Sikkim SGST rate notification substitutes Schedule entries to (a) specify ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit under the 2.5% category and to redefine bran, sharps and cereal residues while excluding certain animal feeds and concentrates; (b) redefine 6% entries to cover fruit pulp or fruit juice based drinks excluding carbonated fruit beverages and to list mathematical, geometry and colour boxes; and (c) replace the 9% entry for denatured ethyl alcohol to exclude alcohol supplied for blending with motor spirit. Effective 1 January 2023.

GST rate classification revises treatment of blending alcohol, bran residues, fruit drinks, educational boxes and denatured spirits.
Arunachal Pradesh GST rate schedules are amended from 1 January 2023. The concessional rate classification is revised for ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit and for specified bran and cereal or leguminous-plant residues, subject to stated exclusions. Fruit pulp or fruit juice-based drinks and educational boxes are reclassified under Schedule II. Denatured ethyl alcohol and other denatured spirits are covered under Schedule III, excluding ethyl alcohol supplied for blending with motor spirit.

GST rules amendment updates GSTR 9 reporting period and filing deadline for specified months under state GST rules.
The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2022 amend FORM GSTR 9 by substituting references to the April-September 2022 reporting period with April-October 2022 and stipulating that returns for that period must be filed by the specified November cutoff; the amendment is made on the Goods and Services Tax Council's recommendation and takes effect from the stated commencement date.

GSTR-9 filing period revised to include April-October with filings accepted up to November thirtieth.
Amendment substitutes references in Form GSTR-9 instructions and table: instances of "April, 2022 to September, 2022" are replaced by "April, 2022 to October, 2022 filed up to 30th November, 2022", with effect from 15th November, 2022, under section 164 of the Tripura SGST Act, 2017.

Applicability of sub-rule (4A) of rule 8 limited: notification excludes its operation across States and UTs except Gujarat.
In exercise of powers under sub-rule (4B) of rule 8 of the Nagaland Goods and Services Tax Rules, 2017 and on the Council's recommendation, the State Government specifies that the provisions of sub-rule (4A) of rule 8 shall not apply in all States and Union territories except the State of Gujarat.

Meghalaya GST rules mandate Aadhaar/PAN verification, set ITC reversal for non-filing suppliers, and tighten e commerce reporting.
Amendments require Aadhaar biometric authentication and PAN-linked OTP verification for certain registrations, physical document and photograph verification at Facilitation Centres, and allow State exemptions. They impose reversal of input tax credit where suppliers fail to file corresponding GSTR-3B by 30 September, with re availment if supplier later files; and establish FORM GST DRC-01B/DRC-03 procedures to notify and recover differences between GSTR-1/IFF and GSTR-3B. Additional changes tighten e-commerce invoice and reporting requirements, refund documentation for unregistered persons, electronic ledger update via RBI e-Scroll, and introduce multiple substituted and new forms for registration, returns, appeals and payments.

Exemption from application of sub-rule 4A of Rule 8 declared for Meghalaya under rule 8(4B) on Council recommendation.
Notification specifies that sub-rule (4A) of rule 8 of the Meghalaya Goods and Services Tax Rules, 2017 shall not apply in the State of Meghalaya, issued under sub-rule (4B) of rule 8 on the recommendation of the Council as an executive specification to disapply that sub-rule within the State's GST framework.

Suspension of a sub-rule's applicability across States and Union territories, with Gujarat as the solitary exception under Sikkim GST power.
Pursuant to the empowering sub-rule of rule 8 of the Sikkim Goods and Services Tax Rules and on the Council's recommendation, the State Government specifies that the provisions of the identified sub-rule shall not apply in all States and Union territories except the State of Gujarat, thereby delimiting the territorial applicability of that sub-rule.

Biometric Aadhaar authentication for GST registration is exempted across States and Union territories, except Gujarat.
Biometric-based Aadhaar authentication requirements for GST registration under rule 8(4A) of the Arunachal Pradesh Goods and Services Tax Rules, 2017 are exempted in all States and Union territories other than Gujarat. The specification is issued under rule 8(4B) on the recommendations of the Council.

Commencement date: Section 13 of the GST Amendment Act brought into force on the appointed date.
The State Government, under sub section (2) of section 1 of the APGST Amendment Act, 2022 (Act No.14 of 2022), appoints 5th July 2022 as the date on which the provisions of Section 13 of the Amendment Act shall come into force, by notification issued by the Revenue (Commercial Taxes II) Department.