GST rate amendments: tariff classifications and schedule entries revised, reclassifying goods and updating taxable headings effective January implementation.
The Government amends the Tamil Nadu GST notification by substituting, inserting and omitting specified tariff headings and descriptive entries across Schedules I-IV (covering goods at the 2.5%, 6%, 9% and 14% rate bands), including reclassifications for dairy products, fats and oils, prepared foods, nicotine and tobacco-related inhalation products, ores, machinery, electronic goods, and aircraft items; the amendments take effect from 1 January 2022.

GST schedule amendment updates tariff classifications and adds branded tender coconut water subject to actionable-brand conditions.
Amendment revises Schedule entries under the Tamil Nadu GST notification by substituting HS codes and descriptions for specified items, omitting one Schedule entry, and inserting a new entry 97A that treats tender coconut water not in unit containers as eligible only if it bears a registered brand name or a brand carrying an actionable or enforceable legal right, subject to annexed conditions; tariff code 8807 replaces the prior code for a listed item and the changes commence on the notified effective date.

GST notification amendment substitutes tariff classification codes for specified entries, revising classification and taking effect early next year.
Amendment to a prior GST notification under section 11(1) substitutes the column (2) entries at serial numbers 4 and 29 with the codes "4414" and "7419 80" respectively, thereby altering the notification's tariff/classification table; the amendment is certified by the Secretary to Government and comes into force on 1 January 2022.

Commencement Date: Rajasthan GST Amendment sections 2, 3 and 7-15 to come into force on 1 January 2022.
The State Government, exercising the power under clause (b) of sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Act, 2021, by Finance Department notification appoints 1 January 2022 as the date on which sections 2, 3 and 7 to 15 of the Act shall come into force.

Commencement of specified RGST amendment provisions notified, bringing selected sub rules of rule two into force.
Notifies the commencement of specified provisions of the Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2021, bringing into force sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Eighth Amendment Rules as of the declared effective date, under the authority of the Finance Department (Tax Division).

Input tax credit eligibility requires supplier filing and FORM GSTR-2B communication before recipients can claim credit.
Amendments condition input tax credit on supplier filing in FORM GSTR-1 or invoice furnishing and communication via FORM GSTR-2B; extend filing deadlines for annual return and reconciliation for 2020-2021; require attested invoice copies for refunds when UIN is absent; revise detention/seizure timelines and terminology; introduce Rule 144A prescribing auction procedures for sale of detained or seized goods or conveyances, and substitute rule 154 prescribing priority application of sale proceeds and fallback to a Fund when balances cannot be paid within the prescribed period.

Amendment to FORM GST DRC-03 updates notice categories and table fields for tax intimation and mismatch reporting.
The amendment to FORM GST DRC-03 inserts "or intimation of tax ascertained through FORM GST DRC-01A" in the heading, expands item 3 to add scrutiny, intimation via FORM GST DRC-01A and specified mismatch categories, inserts references in item 5 to scrutiny, intimation under FORM GST DRC-01A, audit, inspection or investigation, and replaces the table under serial number 7 with a detailed reporting table capturing Tax Period, Place of Supply, Tax/Cess, Interest, Penalty, Fee, Ledger utilised, debit entry particulars and totals.

GST notification amendment expands taxable services, adds restaurant service and vehicle definitions, effective January first.
Amendment expands the State GST notification to include motor cycle, motor vehicle and omnibus in vehicle references, aligns those terms to specific clauses of the Motor Vehicle Act, inserts restaurant service into the covered services except when supplied at defined specified premises, and defines specified premises as hotel accommodation with a declared tariff above a per unit daily threshold; effective 1 January 2022.

Electronic commerce operator exclusion clarified for notified services, altering applicability of specified service exemptions under GST.
Words "or a Governmental authority or a Government Entity" are omitted from service descriptions at entries 3 and 3A; provisos are added to entries 15 and 17 excluding application of specified items to services supplied through an electronic commerce operator and notified under the GST provisions governing such e commerce supplies. The amendments take effect from 1 January 2022.

GST notification amendment narrows eligible recipients to union territory or local authority and excludes dyeing and printing services.
Textual amendments narrow certain service descriptions by substituting "Union territory or a local authority" for broader recipient language and omit the prior conditions attached to those items; additionally, a clause is inserted to exclude services by way of dyeing or printing of the referenced textile and textile products from the Customs Tariff Act reference.

GST rate amendments for textile and related tariff entries revise coverage and take effect at the prescribed commencement date.
Amendment to notification No.35/ST-2 under the Haryana Goods and Services Tax Act revises GST schedules by omitting specified entries from Schedule I (2.5%), reorganising and inserting numerous textile-related tariff items into Schedule II (6%) including fabrics, yarns, threads, staple fibres, nets, narrow and pile fabrics, knitted goods and various made-up textile articles, substituting and clarifying several tariff descriptions, adding items for furnishing and used textile articles, and omitting certain entries from Schedule III (9%); the changes take effect on the prescribed commencement date.

Commencement of GST amendment provisions scheduled to take effect on 1 January 2022 under the Amendment Act.
The Government, invoking sub section (2) of section 1 of the Amendment Act, appoints the 1st day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Gujarat Goods and Services Tax (Amendment) Act, 2021 shall come into force by notification of the Finance Department under the Gujarat Goods and Services Tax Act, 2017.

Commencement of GST rule provisions notified, bringing specified sub-rules of the Eighth Amendment into force from early January.
The State Government notifies that sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Odisha Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force from the notified commencement date, issued by the Finance Department on the recommendations of the GST Council.

GST notification amendment substitutes specified tariff codes and takes effect on January first, twenty twenty-two.
The Government, under section 11 of the Karnataka Goods and Services Tax Act, 2017, amends Notification (21/2018) by substituting the entry in column (2) against S. No. 4 with "4414" and against S. No. 29 with "7419 80"; the amendments take effect from 1 January 2022.

GST Schedule Amendments revise tariff entries and add branded tender coconut water branding eligibility conditions.
Amendment revises Schedule entries: substitutes tariff headings at S. No. 22, updates descriptions at S. No. 43B and S. No. 49 to specify certain provisionally preserved vegetables and fresh nuts, omits S. No. 101, and replaces the code for S. No. 141. It inserts S. No. 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name with an actionable/enforceable legal claim, subject to conditions in the Annexure.

GST schedule amendments update tariff classifications, inserting and substituting headings to revise taxable product descriptions.
Amends the Karnataka GST notification by substituting, inserting and omitting tariff codes and commodity descriptions across Schedules I-IV (2.5%, 6%, 9%, 14%), including new serial entries, revised product descriptions and specific insertions (such as branded tender coconut water and inhalation products), and sets the operative date as 1 January 2022 for the revised tariff classifications that determine applicable GST treatment.

GST exemption on specified COVID 19 medicines reduces state tax liability for listed drugs under Punjab notification.
Punjab grants temporary state GST relief on specified Chapter 30 medicines for COVID 19: selected biologics and therapies are either exempt from state tax or subject to a reduced state tax rate as listed, with eligibility determined by tariff classification and the concession limited to the notification's stated effective period.

Exemption for welfare distribution: replaces listed food preparation entries with specified welfare items and broadens term to 'goods'.
The notification amends the Table entry at Sl. No. 1 by substituting column (3) with two specified items: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a programme approved by the Central or any State Government; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar schemes approved by the Central or any State Government. It also substitutes the words "food preparations" with the word "goods" at both occurrences in column (4).

GST notification amendment adds peppermint and other mint essential oils to notified goods, expanding covered entries under GST.
Amendment inserts a new serial entry (3A) into the Punjab GST notification table adding HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 and specifying essential oils other than citrus - peppermint (Mentha piperita) and certain other mints (spearmint, water mint, horsemint, bergamot oil from mint) - with applicability noted for unregistered and registered persons. The amendment is dated 28 December 2021 and the notification states it shall come into force on 1 October 2021.

Classification of seeds for GST: seeds for sowing specified in schedule entry, excluding seeds for non-sowing uses.
The notification substitutes a schedule entry to classify "Seeds, fruit and spores, of a kind used for sowing" and expressly excludes seeds meant for any use other than sowing, thereby amending the taxable goods list and clarifying the scope of the entry.