GST classification amendment revises service categories and inserts multimodal transport codes, changing applicable tax classifications.
The notification amends SRO GST 11 to reclassify specified services by substituting, omitting and inserting table entries: it adds "or 12AB" to a registration reference; revises items relating to transfer or permitting use of Intellectual Property rights, manufacturing and publishing services, job work for manufacture of alcoholic liquor, and admissions to theme parks, casinos and sporting events with updated tax columns; substitutes a Schedule cross reference; and inserts new Annexure entries establishing codes for Multimodal Transport of Goods within India. Effective date: 1 October 2021.

GST schedule amendments redefine tax classifications for specified goods and introduce concessional treatment for renewable devices.
Amendment to S.R.O. - GST -1 revises classifications across Schedules I-IV, inserting, substituting and omitting specified entries to alter tax treatment at the 2.5%, 6%, 9% and 14% bands - including tamarind seeds, biodiesel provisions, renewable energy devices with a value-allocation rule, ores and concentrates, medical and railway items - effective from 1 October 2021.

GST classification of seeds for sowing changed, substituting the schedule entry to specify seeds, fruit and spores used for sowing.
The SRO amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing, and adds an explanation excluding seeds intended for uses other than sowing; the change is made under section 11(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017 and is effective from the first day of October, 2021.

GST exemption for specified COVID-19 medicines applies temporarily with reduced state tax rates for listed therapeutics.
The Government, on recommendation of the Council and in public interest, exempts the goods specified in the Table from so much of the state tax leviable under the Jammu and Kashmir GST Act as is in excess of the specified rate, with tariff classification references to the Customs Tariff First Schedule; the Table lists individual medicines with either nil or reduced state tax rates.

GST notification amendment replaces specific food preparation exemptions with 'goods' terminology and substituted entries effective as notified
The amendment to SRO-GST-21 substitutes the entry in column (3) at S. No. 1 with provisions for (a) food preparations packaged for free distribution to economically weaker sections under approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and replaces the words "food preparations" with "goods" in column (4) of that entry. The amendment is effective from 1 October 2021.

GST notification amendment: insertion of essential oils entries covering peppermint and other mint oils, applicable to registered and unregistered suppliers.
The Government amended SRO - GST-4 by inserting entry 3A listing specified HS codes for essential oils other than citrus, namely peppermint and other mint oils (spearmint, water mint, horsemint, bergamot-type mint oil), and stating applicability to both registered and unregistered persons; the amendment is made under s.9(3) of the Jammu and Kashmir GST Act and takes effect on the first day of October, 2021.

GST rate amendments remove a lower rate schedule entry and broaden a higher rate entry by deleting software limitation.
Amendment deletes a specified Schedule II entry charged at a lower GST rate and removes the words "in respect of Information Technology software" from a Schedule III entry, thereby broadening that Schedule III description; the changes are made by amendment to SRO GST 1 and are deemed to have come into force from 27th of October, 2021.

Time limit extension for GST compliances during pandemic treats missed filings and proceedings as timely, subject to exceptions.
Statutory extension of time limits for GST compliances: actions with deadlines falling between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering proceedings, issuance of orders, notices and filing of appeals, replies, returns and other records, subject to specified exclusions. Actions under rule 9 with deadlines between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. For notices proposing rejection of refund claims, the time to issue the final order is extended to fifteen days after receipt of reply or to 31 May 2021, whichever is later.

GSTR-4 filing extension requires eligible taxpayers to submit annual return by the newly specified statutory deadline.
Insertion of a proviso obliges specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021; amendment to Notification No. 21/2019 State Tax is made under statutory power and is deemed effective from 30th April, 2021.

Late fee waiver for delayed GSTR-3B returns extends limited relief to specified classes of registered persons.
The amendment inserts a proviso waiving the late fee under section 47 for failures to furnish FORM GSTR-3B within specified periods, by reference to classes of registered persons defined by aggregate turnover and filing category, identifying applicable tax periods and the number of days from the due date for which the late fee is waived; the notification is effective retrospectively from the stated date and is issued under section 128 of the Delhi GST Act, 2017.

Late fee schedule under GST: phased rates for taxpayers based on turnover, effective from an earlier date.
The notification amends the late fee proviso of the Delhi SGST Notification No. 13/2017 by inserting four taxpayer categories-based on aggregate turnover and return-filing provisions of Section 39-and prescribing a phased late fee schedule across sequential post-due-date time bands for specified tax periods. The amendment is issued under section 50 read with section 148 of the Delhi GST Act and is deemed effective from a stated date in April 2021.

Assessment reassignment under GST requires specified tax assessments to be conducted only through the Scrutiny Module.
Assessment functions under section 73 of the Telangana Goods and Services Tax Act, 2017 are re-assigned to the jurisdictional Additional Commissioner (ST) or Joint Commissioner (ST) of the concerned division for specified taxpayers. Such assessments must be conducted only through the Scrutiny Module and in accordance with the procedure prescribed under the Telangana and Central Goods and Services Tax Acts, 2017.

De-notification of SEZ land reduces notified area, permitting redevelopment for IT/ITES infrastructure after statutory approvals.
Central Government de notifies 7.906 hectares from the Mindspace IT/ITES SEZ at Pocharam, reducing the SEZ to 4.827 hectares; the proposal by M/s. Mindspace Business Parks Pvt. Ltd. was recommended by the Development Commissioner and approved by the State Government, and the Central Government effected the de notification under the second proviso to sub section (1) of section 4 of the SEZ Act, 2005 and rule 8 of the SEZ Rules, 2006, for use of the de notified parcels (survey nos. 8, 9 and 10/6828/1982(P)) for IT/ITES infrastructure and office development.

Concessional SGST rate on Covid relief supplies reduces state tax liability for specified medical goods and devices.
Notification imposes concessional State tax treatment for specified Covid-19 relief supplies by listing medical goods, devices and medicines and prescribing the maximum State tax rate applicable to each listed item; some items are assigned nil rate while others receive reduced rates. The concession functions as an exemption of State tax to the extent it exceeds the specified rate for each entry. The relief is time limited to the period set forth in the notification and is issued under the authority of section 11 of the Delhi GST Act on Council recommendations.

Timing of tax liability: liability now recognised in the tax period in which completion certificate issuance or first occupation falls.
The notification amends the principal GST rate notification by substituting wording to refer to the person "who shall" and by changing the timing of tax recognition to the tax period not later than the tax period in which the date of issuance of the completion certificate or the date of first occupation, whichever is earlier, falls, thereby aligning chargeability to an identifiable tax period rather than solely to the event date.

Tariff classification change: substitute HSN code and add Diethylcarbamazine to Delhi GST taxable list, effective June.
Amendment effects substitution in Schedule I by replacing the column (2) entry for S. No. 259A with HSN code "9503" and inserts Diethylcarbamazine in List 1 after serial number 230; measures are enacted under sub-section (1) of section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 and take effect on the 2nd day of June, 2021.

Input tax credit eligibility clarified for landowner promoters; ship maintenance services added to specified GST rate schedule.
The notification amends the State Tax (Rate) schedule to permit a landowner promoter to utilise input tax credit charged by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project, and inserts a separate taxable entry for maintenance, repair or overhaul services of ships, their engines and components, with consequential revision of related cross references. The amendment is effective from 2 June 2021.

De-notification of Special Economic Zone rescinds prior notification, returning the specified area subject to industrial-use condition.
The Central Government, exercising the first proviso to rule 8 of the Special Economic Zone Rules, 2006, rescinds the prior notification that had designated the area as a sector-specific SEZ, de-notifying the entire area while excepting acts done or omitted before rescission; the de-notification followed the developer's proposal, the Development Commissioner's recommendation, and a State No Objection Certificate conditioned that the de-notified land be used only for industrial purposes.

Tariff valuation update for specified imports: fixed customs values for edible oils, metals, areca nut, and precious metals.
Amendment to the tariff-value notification substitutes new Tables 1-3 fixing customs tariff values for specified imports-edible oils, brass scrap, areca nut, and defined forms of gold and silver-setting unit valuations and clarifying applicable descriptions and explanatory notes for customs assessment and compliance, with the amendment effective from the stated commencement date.

Notification amendment extends specified GST deadline dates and declares the change effective retrospectively to December first.
Amendment under section 168A substitutes the originally specified late-November dates in the proviso to clause (i) of the cited Punjab GST notification with corresponding late-March dates, thereby extending the timelines in that proviso. The notification further declares the amendment to have retrospective commencement, deemed to be in force from the first day of December of the prior year.