Fly ash product entry is revised to specify bricks, aggregates and blocks from the prescribed commencement date.
The amendment is confined to the entry in column (3) against serial number 4 and operates by substitution. The substituted goods entry expressly covers fly ash bricks, fly ash aggregates and fly ash blocks. This revised entry takes effect on 18 July 2022, replacing the previously applicable column (3) entry for that serial number.

Amendment to SGST notification substitutes the listed fly ash product descriptions, altering taxable goods classification.
The notification substitutes the entry in column (3) against serial number 4 of Notification No. 10/2019 State Tax to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", effected under the statutory authority of sub section (2) of section 23 of the Sikkim Goods and Services Tax Act, 2017 and coming into force on 18th July, 2022.

Rescission of tax notification withdraws prior GST rate notice, subject to actions taken before rescission.
Rescission of a State Finance Department tax rate notification under the Goods and Services Tax Act withdraws the earlier notification while preserving legal effects of actions or omissions occurring before the rescission; the rescission is given a fixed commencement date to determine its prospective operability.

State GST exemption notification rescission preserves prior actions and omissions while withdrawing the earlier notification prospectively.
The Arunachal Pradesh Government rescinds Notification No. 45/2017-State Tax (Rate) under its statutory exemption power and on the Council's recommendations. The rescission preserves actions already taken and omissions occurring before its commencement, and takes effect on 18 July 2022.

GST rate amendment: substitution of entry to include fly ash bricks, fly ash aggregates and fly ash blocks effective on notification.
Amendment substitutes, in Notification No. 02/2022-State Tax (Rate) against Sl. No. 1 column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; issued under the State Government's powers and taking effect on the notified commencement date.

GST rate notification amendment substitutes the specified goods entry for fly ash bricks, aggregates and blocks from its effective date.
Arunachal Pradesh substitutes the goods description at serial number 1, column (3), of the State Tax (Rate) Table. The entry now covers fly ash bricks, fly ash aggregates, and fly ash blocks. Made under statutory powers in the Arunachal Pradesh Goods and Services Tax Act, 2017, on the Council's recommendations, the substitution takes effect on 18 July 2022.

GST rate amendment adds specific vegetable oils and certain solid fuels to the notified tariff entries under state GST.
The notification amends the Sikkim GST rate schedule by substituting the reference "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA, and inserting new serial entries 1A-1O listing specific tariff headings for various edible vegetable oils, related vegetable fats and preparations, and specified solid fuels (coal, lignite and peat). The amendment is issued under the proviso to sub section (3) of section 54 of the Sikkim GST Act, 2017, on the Council's recommendation and comes into force on 18th July, 2022.

GST rate amendment replaces the specified table entry's tax rate for the notified supply, effective from the government's notified date.
The State Government amends Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 with a new tax rate; the amendment is made on the recommendations of the Council and is to come into force on the government-notified commencement date, as notified by the Commercial Taxes Division, Finance Department.

Pre-packaged and labelled exclusion narrows SGST Schedule entries and adds Legal Metrology definition for package declarations.
The notification amends the Schedule to Notification No. 2/2017-State Tax (Rate) by substituting the phrase ", other than pre-packaged and labelled" into numerous column (3) entries, rewording specific product descriptions (including dairy products, jaggery and sugar variants, murki, and others), omitting certain serial entries, and replacing Explanation clause (ii) with a Legal Metrology Act-based definition of "pre-packaged and labelled" that requires statutory declarations on the package or label.

GST rate amendment expands coverage for pre-packaged and labelled goods and revises multiple tariff classifications.
Amendment revises the State GST notification by adding a new Schedule VII at 0.75% and altering opening clauses; it substitutes and inserts numerous tariff entries across Schedules I-VI-notably standardising the terminology to "pre-packaged and labelled," adding items such as dairy preparations, jaggery, packaged cereals, ostomy and orthopaedic appliances, e-waste, and various machinery and parts-and substitutes the Explanation to align the term "pre-packaged and labelled" with the Legal Metrology Act's definition; the notification fixes the commencement date for these amendments.

Option to pay tax on GTA services allows registered suppliers to apply forward charge when invoice carries prescribed declaration.
Where a supplier registered under the SGST Act has exercised the option to pay tax on GTA services under forward charge and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration, the amended proviso makes the earlier restriction inapplicable; the amendment also inserts a taxable entry for renting residential dwellings to registered persons and adds Annexure III containing the required declaration.

GST exemptions for specified services updated, including postal, storage, air travel and a capped tour-operator foreign-tourist exemption.
The notification amends the SGST rate schedule by omitting and substituting multiple entries to revise exemptions and taxable treatments: postal services by Department of Posts for light envelopes are made nil-rated; storage or warehousing exemptions are confined to cereals, pulses, fruits and vegetables; air travel relief is limited to economy class at specified airports; a new partial exemption for tour operator services to foreign tourists is introduced based on proportion of tour days performed outside India or a capped fifty percent of consideration; residential rental and certain health-care room charge exceptions are also adjusted.

GST exemption amendments revise residential leasing, postal services, cross-border tours, and healthcare accommodation exclusions for specified supplies.
GST exemption treatment is revised from 18 July 2022. Residential-dwelling renting exemption excludes dwellings rented to registered persons, while economy-class passenger air transport exemption is confined to journeys involving listed airports. Storage and warehousing exemption applies only to cereals, pulses, fruits and vegetables, and basic Department of Posts services receive a separate nil-rated entry. Tour operator services supplied to foreign tourists qualify for exemption of the qualifying outside-India portion, subject to day-based apportionment and an overall cap. Clinical-establishment room services exceeding prescribed daily charges, other than critical-care units, are excluded.

GTA option for GST payment introduced, restricting input tax credit and requiring pre year declaration under Annexure V.
Amendments revise SGST tariff entries for transport and health services, including a 2.5% rate for GTA services with an elective forward charge option exercisable via a prescribed Annexure V declaration; electing GTAs cannot claim input tax credit on inputs used for those supplies during the opted period. The changes add ropeway passenger and goods transport entries, a 2.5% entry for certain hospital room charges with input credit restriction, a 6% entry for renting of goods carriage with fuel included, and introduce definitions for print media, clinical establishment, health care services and goods transport agency.

Nil interest for electronic commerce operators who deposited collected tax but could not file required statement due to portal glitch.
The Government notifies Nil interest for specified electronic commerce operators who could not file the statement under sub section (4) of section 52 due to a portal technical glitch, provided they deposited the tax collected under sub section (1) of section 52 in the electronic cash ledger; the waiver applies to the listed GSTINs for the months specified and covers the period from deposit of tax in the electronic cash ledger until filing of the required statement.

Exemption from annual return relieves eligible registered persons from filing obligations where turnover falls below the statutory threshold for the year.
Exemption from annual return filing is granted to registered persons whose aggregate turnover for the financial year 2021-22 falls at or below the prescribed turnover threshold; the Principal Commissioner of State Tax, on Council recommendation, issued a notification exempting such persons from filing the annual return for that year, with the notification deemed effective from an earlier specified date.

Extension of limitation period under Karnataka GST for recovery orders and exclusion of pandemic interval from limitation computation.
The Government, under section 168A of the Karnataka GST Act, extends the time limit for issuance of recovery orders for unpaid/short-paid tax and wrongly availed input tax credit for the 2017-18 tax period, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to erroneous refunds and for filing refund applications under the refund provisions; the notification is effective from 1 March 2020.

Date extension in SGST notification replaces earlier deadline with a later deadline for the sixth proviso.
Amendment under the Goods and Services Tax Act substitutes the figures, letters and words in the sixth proviso of Notification (24/2017), replacing the previously stated deadline with a later calendar date, thereby altering the compliance timeline set by that proviso as effected by a formal notification of the Finance Department and recorded in the Government Gazette.

GST CMP-08 filing deadline extended to 31 July for quarter ending June under notification amending due date.
The Government inserted a proviso into the earlier notification under the taxing enactment prescribing that persons shall furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 until the 31st day of July, 2022.

Notification amendment to GST provisions inserts a sub section reference, giving the change retrospective effect from September 2021.
Amendment inserts a missing reference to an additional sub section into the operative paragraph of Notification No. 03/2021 State Tax, expanding the scope of provisions treated as notified. The change is issued under delegated power on Council recommendation and is declared to have retrospective effect from 24th September, 2021, with Gazette publication particulars of the principal notification noted.