Amendment to state GST rate notification narrows beneficiary entities and excludes dyeing or printing services from exemption.
The notification narrows the class of recipient entities in multiple service entries by substituting "Union territory or a local authority" for broader phrases and omits the related conditional entries; it also inserts an exception excluding services by way of dyeing or printing of specified textile and textile products from the Customs Tariff Act, 1975 reference. The amendment is effective from the first day of January, 2022.

GST rate amendment: State revises tax schedule entries and classifications, inserting and omitting tariff items with new rate alignments.
Amendment to the State GST rate notification omits specified serial entries in Schedule I (2.5%) and Schedule III (9%), and extensively revises Schedule II (6%) by removing certain entries and inserting numerous new serial numbers and descriptive tariff entries-principally covering textile yarns, fabrics, man-made fibres, knitted and narrow woven goods, made-up articles and related classifications-along with substitutions to product descriptions; the notification takes effect on 1 January 2022.

GST amendment expands vehicle and restaurant service definitions, adds specified premises definition, changing applicability from January.
The notification amends the GST provision to include "motor cycle, omni bus or any other motor vehicle" in vehicle-related wording, inserts a clause excluding restaurant services when supplied at specified premises, expands cross-references to Motor Vehicle Act definitions to cover motor cycle, motor vehicle and omni bus, and defines specified premises as hotel accommodation premises with declared tariff above a per unit per day threshold; the amendment takes effect from the first day of January, 2022.

GST coverage of specified services amended; references to government entities removed and e-commerce supplied services excluded.
The notification omits the phrase "or a Governmental authority or a Government Entity" from the Description of Services for specified TABLE entries and inserts provisos in other entries that exclude services supplied through an electronic commerce operator and notified under the Central Goods and Services Tax Act; the amendments take effect from 1 January 2022.

GST scope amendment narrows covered recipients and removes conditions, and excludes dyeing or printing of textiles from exemption.
The amendment narrows eligible recipients by replacing broader references to governmental entities with "Union territory or a local authority" in specified service descriptions and removes the conditions attached to those entries; it also inserts an exclusion for services by way of dyeing or printing of certain textile and textile products in the description of a textile-related service. The changes apply to listed items in the notification table and take effect from 1st January 2022.

GST rate amendments expand textile tariff entries and omit certain schedule items, creating revised state schedule classifications.
Amendment to the Nagaland SGST notification revises State GST schedules by omitting, substituting and inserting specified tariff entries primarily within textile and related headings. The amendment removes multiple serial entries from Schedule I and Schedule III and deletes certain entries in Schedule II, while substantially expanding Schedule II by inserting precise tariff headings and descriptions for woven fabrics, yarns, filaments, staple fibres, made-up textile articles and related goods, and adds and renumbers serial entries for several textile categories and made-up articles.

Customs exchange rate update sets specified currency conversion rates for import and export valuation under customs law.
Determination under section 14 of the Customs Act, 1962 prescribing separate rates of exchange for specified foreign currencies for customs valuation of imported and exported goods, effective 19th November, 2021, set out in Schedule I (per unit rates) and Schedule II (per 100-unit rates), with noted textual substitutions for the Turkish Lira and a savings clause preserving prior actions under the superseded notification.

Invoice issuance applicability now expressly includes Special Economic Zone units, with the turnover threshold revised upward.
Invoice issuance requirements under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 are amended. Special Economic Zone units are expressly included within the relevant applicability category, and the turnover threshold governing application of the framework is raised from one hundred crore rupees to five hundred crore rupees.

Commencement of statutory provisions: sections 13 and 14 of the Delhi GST Amendment appointed to commence on August 1, 2021.
The Lieutenant Governor, exercising the power under sub section (ii) of section 1 of the Delhi GST (Amendment) Act, 2021, appoints the 1st day of August, 2021 as the date on which sections 13 and 14 of the Amendment shall come into force by notification of the Finance (Expenditure I) Department.

Penalty waiver under Delhi GST grants registered persons relief from statutory penalties for specified non compliance during a defined period.
The executive authority waives the amount of penalty payable by any registered person under the GST penal provision for non compliance with the specified departmental notification, covering failures within a defined past period; the notification supersedes an earlier departmental notification while preserving consequences of actions or omissions occurring before supersession.

Late fee waiver for delayed Form GSTR-7 filings reduces excess per-day penalties and caps total late fee for TDS deductors.
Notification waives the portion of late fee for failure to furnish Form GSTR-7 by due date (for month of June 2021 onwards) that exceeds twenty-five rupees per day for registered persons required to deduct tax at source, and provides that the total late fee liability shall stand waived to the extent it exceeds one thousand rupees.

Late fee waiver for GSTR-4 filings: excess late fees waived subject to lower threshold when state tax payable is nil.
The amendment waives, for financial year 2021-22 onwards, the total amount of late fee under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date to the extent it exceeds specified thresholds, distinguishing between returns with nil state tax and other returns.

Late fee waiver for delayed GSTR-1 filings: excess late fees waived for specified classes of registered persons.
The notification inserts a proviso waiving the portion of late fee payable under the GST provision that exceeds specified amounts for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods or quarters from June, 2021 onward, with capped amounts set separately for nil outward suppliers and for registered persons within two aggregate turnover bands in the preceding financial year.

Specified premises definition expands GST coverage; high tariff hotels and additional motor vehicle categories now included under rate amendments.
Amendment adds motor cycle, motor vehicle and omnibus to the transport related clause and expands the Explanation to cite additional Motor Vehicle Act definitions; inserts a new clause excluding certain restaurant services supplied at "specified premises"; and defines "specified premises" as hotel accommodation with declared tariff above seven thousand five hundred rupees per unit per day or equivalent. The amendment is effective from the first day of January, 2022.

Specified premises definition amended to exclude certain restaurant services, changing tax rate application from Jan 1, 2022.
The notification amends the State GST rate instrument by expanding clause (i) to include motor cycle, omnibus and other motor vehicles, inserting clause (iv) to treat supply of restaurant services not provided at specified premises as a separate category, and revising the Explanation to align vehicle-term definitions with the Motor Vehicle Act and to define specified premises as hotel accommodation units above the stated tariff threshold. The amendments are effective 1 January 2022.

GST scope expanded to include additional motor vehicles and restaurant services outside specified high tariff hotel premises.
Amendment broadens vehicle references to include motor cycle, motor vehicle, omnibus or any other motor vehicle and adds a taxable entry for supply of restaurant service other than those supplied at specified premises. The Explanation aligns vehicle definitions with the Motor Vehicle Act and defines specified premises as hotel accommodation premises with a declared tariff above a per unit per day threshold. The amendments take effect from the first day of January, 2022.

IGST amendment expands vehicle definitions and distinguishes restaurant service treatment based on specified premises tariff threshold.
Amendment to IGST Rate Notification No.14/2017 substitutes wording to include motor cycle, omnibus or any other motor vehicle; inserts a clause excluding from certain treatment the supply of "restaurant service" when not supplied by restaurants or eating joints located at defined premises; expands Explanation cross references to Motor Vehicle Act definitions; and defines "specified premises" as hotel accommodation premises with a declared tariff above a specified per unit per day threshold, with the amendment effective from the stated commencement date.

UTGST amendment expands vehicle definitions and carves out restaurant services at specified premises, altering taxable supply scope.
The notification amends the UTGST rate schedule by adding "motor cycle, omnibus or any other motor vehicle" to vehicular references, inserting a carve out for supply of restaurant service except those at specified premises, expanding vehicle definitions via additional Motor Vehicle Act cross references, and defining "specified premises" as hotels with declared tariffs above a per unit per day threshold; the amendments take effect from 1 January 2022.

GST scope clarification: governmental authority carve-out removed; e commerce supplied services excluded from specified exemptions under GST.
The notification amends the Sikkim GST rate TABLE by omitting the phrase "or a Governmental authority or a Government Entity" from the Description of Services for serial numbers 3 and 3A, and by inserting provisos for serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the Act; the amendments take effect from 1 January, 2022.

GST amendment narrows service descriptions and excludes e commerce supplied services from certain exemptions, effective soon
The notification omits the words "or a Governmental authority or a Government Entity" from the service descriptions at serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 providing that specified items shall not apply to services supplied through an electronic commerce operator notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act; it also states the date on which the amendment comes into force.