IGST notification amendment removes 'government entity' phrase and narrows exemptions, excluding certain services via e commerce operators.
The notification amends the principal IGST rate notification by removing the words "or a Governmental authority or a Government Entity" from the description of services at serial numbers 3 and 3A, and by adding provisos to serial numbers 16 and 18 that items (b) and (c) (serial 16) and item (e) (serial 18) shall not apply to services supplied through an electronic commerce operator and notified under the Integrated Goods and Services Tax law; the amendment takes effect from 1 January 2022.

Electronic commerce operator exclusion clarified: platform-supplied services are excluded from specified service provisions under UTGST.
The notification amends the Union Territory Tax (Rate) schedule by deleting the phrase "or a Governmental authority or a Government Entity" from service descriptions at serials 3 and 3A, and by adding provisos to serials 15 and 17 that exclude application of specified items to services supplied through an electronic commerce operator and notified under the relevant sub-section; the amendments take effect from the first day of January, 2022.

Annual return exemption for small taxpayers relieves eligible registered persons from filing annual return for the specified financial year.
Exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-2021 from furnishing the annual return under the Tamil Nadu Goods and Services Tax Act, 2017, on the Council's recommendation; the notification is deemed effective from 1 August 2021 and is issued by the Commissioner of State Tax.

Service description amendments narrow recipient categories and exclude dyeing or printing of textiles from concessional treatment.
Amendment modifies Notification No.11/2017 by substituting the recipient phrase to "Union territory or a local authority" in multiple items at serial number 3 and omitting the related condition entries; it also inserts an exclusion-"except services by way of dyeing or printing of the said textile and textile products"-in the description at serial number 26. These changes alter the scope of specified service treatment and take effect from 1 January 2022.

Amendment to SGST service descriptions narrows eligible recipients and excludes dyeing and printing from tariff exemption.
Amendment narrows eligible recipients in specified SGST service descriptions by replacing references to governmental authorities and entities with "Union territory or a local authority" and deletes corresponding conditions for listed items. It also inserts an explicit exception to a tariff-related entry to exclude services by way of dyeing or printing of specified textile products. The amendment takes effect from the notified future date and operates by amending the earlier State Tax (Rate) notification.

GST rate notification amendment narrows eligible recipients and excludes dyeing or printing services from concession.
Revision narrows beneficiary descriptions in specified service entries by removing references to Governmental Authority and Government Entity, leaving only Union territory or local authority; deletes the corresponding conditions for those items. Additionally, it inserts an exclusion in the serial 26 service description excluding services by way of dyeing or printing of the specified textile and textile products. The amendments take effect from the first day of January, 2022.

IGST amendment narrows service recipients and removes specified conditions, and excludes dyeing or printing from tariff-based relief.
The IGST rate notification amends Notification No. 8/2017 by substituting "Union territory or a local authority" for a broader recipient description in specified items at serial number 3 and omits the related conditions for those items; it also amends serial number 26 to exclude services by way of dyeing or printing of the specified textile and textile products from the Customs Tariff Act reference.

UTGST amendment narrows eligible recipients to union territory or local authority and carves out textile dyeing and printing services.
The notification amends the UTGST rate table to substitute "Union territory or a local authority" for earlier references to Governmental Authority or Government Entity in several service descriptions, omits the corresponding conditions for the listed items, and inserts an exclusion for dyeing or printing services of specified textile products after the Customs Tariff Act reference, with the amendments effective from the commencement date specified in the instrument.

GST rate amendment revises textile and related tariff classifications, inserting and omitting schedule entries and applying new rates.
Notification amends the Sikkim GST rate schedules by omitting specific serial entries and inserting numerous new serial numbers and tariff descriptions-principally for woven, knitted, yarn, filament, staple fibre and made-up textile goods-together with selected substitutions of product descriptions across schedules; certain entries in Schedule I (2.5%), Schedule II (6%) and Schedule III (9%) are removed or reclassified, and the amendment is effective from 1 January 2022.

GST rate amendment revises state SGST schedules and tariff classifications, inserting and omitting textile and related goods entries.
Amendment revises the Arunachal Pradesh State GST rate notification by modifying Schedule I (2.5%), Schedule II (6%) and Schedule III (9%), omitting specified serial numbers and inserting extensive new entries and substituted descriptions primarily covering woven and knitted fabrics, yarns, threads, staple and filament fibres, made-up textile articles, narrow and pile fabrics, and related textile goods, and prescribes that these amendments shall come into force on the first day of January, 2022.

CGST rate revision applies to specified textile goods and amends schedule entries to reclassify fabrics, yarns and made ups.
The notification amends the Central GST rate schedule to prescribe CGST @ 6% on specified textile and garment goods by omitting and inserting multiple serial numbers and HS entries across the schedules, reclassifying fabrics, yarns, threads, made up textile articles, knitted and woven goods and certain low value footwear; it also omits selected entries from the 9% schedule and sets the commencement as stated in the instrument.

IGST rate reclassification: specified textiles and garments shifted to a higher integrated tax rate effective start of next year.
Amends the integrated GST schedules to move numerous specified textile goods and made-up textile articles into the 12% IGST schedule by omitting certain lower-rate entries and inserting detailed tariff headings and descriptions for fabrics, yarns, fibres, sewing thread, knitted and crocheted goods, narrow and pile fabrics, made-up articles and related textile inputs; substitutes and clarifies several schedule descriptions; and makes the changes effective from the commencement date stated in the notification.

UTGST rate amendments reclassify textile and related goods under revised tariff entries, refining tax classification and coverage.
This notification amends the Union Territory GST rate notification by omitting specified serial entries and inserting numerous detailed tariff entries-principally for textile products (woven and knitted fabrics, yarns, threads, fibres, nets, trimmings and made-up articles)-and substitutes several descriptive entries to clarify coverage, thereby reclassifying goods across rate schedules; it also omits several entries in the higher-rated schedule and specifies the commencement of the amended schedule as stated in the instrument.

Temporary reduced state tax rate for specified services under amended state GST notification during a defined period.
The notification amends Notification No. 11/2017 by inserting a proviso to item (iv), clause (f) of serial number 3 in the Table, directing that for the specified limited period the State tax on the services described in clause (f) shall be levied at a reduced uniform rate irrespective of the rate shown in column (4).

Scope of taxable services expanded to include motor vehicles and specified restaurant services with revised definitions and tariff threshold.
The notification amends the Karnataka GST instrument to (i) substitute wording to include motor cycle, omnibus and any other motor vehicle; (ii) insert a clause excluding supply of restaurant service other than those supplied by restaurants located at "specified premises"; and (iii) modify the Explanation to add motor vehicle and omnibus references to Motor Vehicle Act definitions and to define "specified premises" as hotel accommodation units with a declared tariff above the applicable per-unit daily threshold. The amendment is effective from 1 January 2022.

Electronic commerce operator exclusion clarified: specified notification provisions do not apply to services supplied through e commerce operators under GST.
The notification amends Notification (12/2017) by removing the words "or a Governmental authority or a Government Entity" from the Description of Services at serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 that items (b), (c) and (e) shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Karnataka Goods and Services Tax Act. The amendments take effect from 1 January 2022.

Amendment to GST notification narrows eligible recipient entities and excludes textile dyeing and printing from a tariff reference.
The notification amends table entries: for serial number 3, it substitutes the phrase "Union territory or a local authority" in specified service descriptions and omits the related condition entries; for serial number 26, it inserts a proviso excluding services by way of dyeing or printing of the specified textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments take effect from the first day of January, 2022.

GST rate amendment revises textile classifications and reallocates goods across state GST schedules, changing applicable rate tiers.
The notification amends the Karnataka GST schedules by omitting, substituting and inserting serial entries to reclassify numerous textile and related goods across the 2.5%, 6% and 9% rate tiers; changes include removal of specified items from 2.5%, extensive reclassification and addition of textile tariff headings in 6%, and omission of several entries in 9%. The changes clarify descriptions for twine, woven pile and narrow woven goods, knitted and crocheted fabrics, made-up textile articles and furnishing items. The amendment is effective from the first day of January, 2022.

Fit and proper person criteria tightened for intermediaries, affecting eligibility, ongoing compliance and replacement obligations.
The substituted Schedule II prescribes competence, capability and financial soundness requirements and applies fit and proper person criteria to applicants, key officers, directors and controlling persons (including 20%+ voting rights in unlisted entities). The Board may consider integrity and specified disqualifications-such as pending criminal complaints, economic-offence chargesheets, restraint/debarment orders, recovery or winding-up proceedings, insolvency, unsound mind findings, wilful defaulter status, fugitive economic offender designation and convictions for moral turpitude-and may render persons ineligible for registration. Intermediaries must replace disqualified key persons within thirty days or ensure divestment/cessation of voting by controlling persons within six months; criteria apply at registration and during continuance.

Tax exemption for sporting-event services expanded to cover AFC Women's Asia Cup-related and national-permit services after certification.
Amendments expand GST exemption entries to include services related to the AFC Women's Asia Cup 2022, add an alternate exemption category, require Director (Sports) certification that services are directly or indirectly related to tournament events, insert nil-rated entries for AFC-related services and admission-rights services, introduce a nil-rated entry for national-permit services, and make textual insertions, substitutions and omissions across the Table; the notification takes effect from the stated commencement date and is issued under specified provisions of the Jammu and Kashmir GST Act.