GST rate amendments altering classification of specified goods and supplies, changing taxable treatment and effective provisions.
Notification amends prior GST Schedule entries by inserting, substituting and omitting specified goods across the 2.5%, 6%, 9% and 14% rate lists - including tamarind seeds, bio-diesel supplies to oil marketing companies, Pembrolizumab, retrofit kits for disabled vehicles, renewable energy devices, various mineral ores and concentrates, waste plastics scrap, packaging and printed matter classifications, and railway rolling-stock items - and sets the amendments to come into force on 1 October 2021.

Tax exemption expansion for services linked to AFC Women's Asia Cup events and related transport permit services.
Amendment revises the notified exempt services table by inserting "or 12AB" after "12AA" in multiple entries, adding a rescheduling clause for events hosted in India, creating exempt entries for services linked to AFC Women's Asia Cup 2022 (including services by/to the confederation and admission rights) subject to Sports Ministry certification, inserting an exempt entry for granting National Permits for goods carriages, substituting certain year references, omitting one serial entry, and setting the amendments effective from the first day of October, 2021.

GST amendment expands exempted service categories and adds multimodal transport classification, reclassifying admission and IP services.
The amendment modifies the notification's Table and Annexure by inserting and substituting entries: adding "or 12AB" to a charitable entry; creating a distinct entry for temporary or permanent transfer or permitting use of Intellectual Property rights; inserting job-work services in relation to manufacture of alcoholic liquor for human consumption; reclassifying admissions to theme parks, water parks, casinos and certain sporting events into separate taxable entries; substituting a Schedule reference in an Explanation; and adding multimodal transport group classifications.

Amendment to GST notification updates tariff classification entries for specified goods, effective at the start of the next year.
The State amends a prior GST notification by substituting the TABLE entries: column (2) at S. No. 4 is replaced with "4414" and column (2) at S. No. 29 is replaced with "7419 80"; the amendment shall come into force on the 1st day of January, 2022.

GST schedule amendment updates tariff classifications and adds branded tender coconut water entry while omitting a prior schedule item.
The notification amends the GST schedule by substituting specific HS code entries and descriptions, inserting a new S. No. 97A to classify tender coconut water not in unit containers when bearing a registered or actionable brand name (subject to annexure conditions), and omitting S. No. 101. The changes include revised descriptions for vegetables and various fresh nuts and a substituted code for S. No. 141. The amendments are effective from the first day of January, 2022.

GST rate schedule amendments redefine goods classifications and descriptions, revising tariff entries and conditions effective January first.
Amendment to the Nagaland GST notification substitutes and inserts tariff entries and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), including new Sl. Nos, omitted entries and refined HS-code alignments. Revisions cover food and animal-origin products, oils and oilcakes, minerals and ores, tobacco/nicotine inhalation products, machinery and electronic components, aircraft parts and specified industrial goods. The notification sets brand-right conditions for tender coconut water and refines exclusions, with the amendments coming into force on 1 January 2022.

Commencement of SGST amendments: specified amendment sections to come into force on the appointed date by notification.
Appointment of 1 January 2022 as the commencement date for specified amendment provisions of the Tripura State Goods and Services Tax (Fourth Amendment) Act, 2021 by official notification, issued under sub-section (2) of section 1 of the Amendment Act to fix the effective date for the listed operative provisions.

Commencement of TSGST rule provisions notified; specified sub-rules to come into force from the effective date.
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 Tripura State Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force with effect from the 1st day of January, 2022, by notification issued under sub-rule (2) of rule 1 and published following Gazette entry dated 26th October, 2021.

Tariff classification amendment narrows notified goods, excluding a specific subheading and certain polyethylene/polypropylene packing bags.
Corrigendum narrows the notification by: (i) reading the tariff reference '6305' as '6305 [other than 63053200]', excluding that subheading; and (ii) revising the description of 'Sacks and bags, of a kind used for the packing of goods' to exclude woven and non woven polyethylene or polypropylene bags and sacks and flexible intermediate bulk containers.

GST rate notification amendment updates specified tariff entries and takes effect from the notified commencement date.
Amendment replaces the TABLE entries in Notification No. 21/2018-State Tax (Rate): the entry in column (2) at S. No. 4 is substituted with a new tariff code and the entry in column (2) at S. No. 29 is substituted with an updated tariff description; the amendment is made under statutory powers and comes into force on the first day of January following publication.

GST Schedule amendment clarifies tender coconut water classification, adds brand-based condition and revises tariff entries.
Amendment revises tariff classifications and Schedule entries, omits S. No. 101, and inserts 97A to classify tender coconut water not in unit containers that bears a registered brand name or a brand with an actionable or enforceable claim, subject to ANNEXURE I conditions; substitutions are made against S. Nos. 22, 43B, 49 and 141. The notification commences on 1 January 2022.

GST schedule amendments revise tariff classifications and descriptions, reclassifying goods and updating applicable rate entries.
The Government amends the Meghalaya GST notification by substituting, inserting and omitting tariff codes and descriptive entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), thereby reclassifying numerous goods-including dairy products, edible animal products, mineral ores, aircraft and parts, food and beverage items, machinery, electronic and optical goods-and adding new headings for specified products such as nicotine/tobacco inhalation items, ores and concentrates, additive manufacturing machines and display modules; the amendments become operative from the commencement date stated in the notification.

Commencement of GST amendment provisions: specified sections to come into force from first January 2022.
The State notification appoints the first day of January 2022 as the date on which specified provisions of the Odisha Goods and Services Tax (Amendment) Act, 2021 shall come into force, using the statute's commencement power and issued by the Finance Department to operationalise those amendments within the State GST framework.

Tariff classification amendment updates HSN entries, substituting specified codes and taking effect from January next year.
The Government, under sub section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017, amends Notification No. 21/2018 State Tax (Rate) by substituting the Table entry in column (2) against S. No. 4 with "4414" and against S. No. 29 with "7419 80"; the amendment takes effect from 1 January 2022.

GST exemption tariff classifications are revised for specified entries, with amended product headings taking effect from January 2022.
Arunachal Pradesh amends the State Tax (Rate) exemption table under section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017. The tariff-heading entry against serial number 4 is substituted with "4414", and that against serial number 29 is substituted with "7419 80". The amendments take effect from 1 January 2022.

GST rate amendment: tender coconut water receives new tariff entry with brand-based eligibility and substituted HS codes.
Amendment to the state GST rate schedule substitutes multiple tariff codes and descriptions, omits one schedule entry, replaces an HS code with 8807, and inserts a new entry 97A for tender coconut water not in unit containers, limited to products bearing a registered or enforceable brand name and subject to conditions in the annexure; these amendments commence on the stated effective date.

GST schedule amendment revises product classifications, tender coconut water brand-name conditions, fresh nut descriptions, and serial entries.
Arunachal Pradesh makes Schedule amendments under the State Tax (Rate) framework, effective from 1 January 2022. The amendments revise product classifications and descriptions for specified fish products, provisionally preserved vegetables and fresh nuts. Serial number 97A is inserted for tender coconut water, with the stated unit-container and brand-name formulation, including voluntary foregoance of enforceable brand rights subject to Annexure I conditions. Serial number 101 is omitted, and the classification for serial number 141 is replaced with heading 8807.

GST rate schedule amendments update tariff classifications and insertions under state GST, altering levy coverage and applicability.
State GST rate notification amends Schedules I-IV by substituting, inserting and omitting specific tariff entries and commodity descriptions, adding new Sl. Nos. for goods (including nicotine/tobacco inhalation products, ores and concentrates, certain machinery, aircraft and parts, packaged beverages with brand conditions), and reclassifying codes and descriptions; these changes revise tariff coverage and take effect at the commencement of the following calendar year.

FORM GSTR-3B late-fee waiver amnesty deadline extends, allowing delayed return filing until the revised cut-off date.
Telangana extends the late-fee waiver amnesty for delayed furnishing of FORM GSTR-3B until 30 November 2021, replacing the earlier deadline of 31 August 2021 in the relevant provisos to the existing late-fee notification. The extension operates under the Telangana Goods and Services Tax Act, 2017 and is deemed effective from 29 August 2021.

State GST compliance and detention rules revised through amendments to supply, credit, annual return, and penalty provisions.
The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021 updates the State GST law to align with Central GST amendments and revises provisions on supply, input tax credit, annual return filing, interest on delayed tax payment, provisional attachment, appeals, detention and seizure of goods, information calls, and disclosure restrictions. It also omits a Schedule II entry, repeals the earlier Ordinance, and preserves actions taken under it through a saving clause.