GST rate amendment removes a listed entry and deletes an IT software reference, effective retrospectively.
Amendment to Odisha GST notification deletes the Schedule II 6% entry at Serial No. 243 and removes the phrase "in respect of Information Technology software" from Schedule III 9% entry at Serial No. 452P, narrowing the scope of that Schedule III item. The changes are made on the GST Council's recommendation and are deemed to have come into force from 27th October, 2021 as a further modification to the original notification under the Odisha GST Act.

GST scope expanded to include governmental authority or government entities, altering taxable supply classification under the notification amendment.
Inserts the words "or a Governmental authority or a Government Entity" into column (3) of the notification table against serial numbers 3 and 3A, thereby expanding those entries to include governmental authorities and government entities alongside local authorities; the insertion is effective from the first day of October, 2021 and is made under the State Government's powers under the Goods and Services Tax Act.

Inclusion of Government Entity broadens exempted recipients and adds procurement proviso in Odisha GST notification.
The notification amends recipient definitions by substituting "Union territory, a local authority, a Governmental Authority or a Government Entity" for prior language, inserts a proviso that services to a Government Entity must have been procured in relation to work entrusted to it by the Central Government, State Government, Union territory or local authority, and updates bracketed sub item listings and a schedule cross reference to align internal references within the notification.

Tax exemption notification for a state AIDS society shields grant and interest income subject to specified compliance conditions.
Notification under section 10(46) exempts specified income of Gujarat State AIDS Control Society limited to grants from NACO and interest on those grants. The exemption is subject to conditions: no commercial activity by the Society; activities and the specified income must remain unchanged across relevant financial years; and the Society must file income-tax returns as required by the cited provision. The notification is given retrospective effect for the stated assessment period.

Tax exemption notification for specified public board incomes subject to non-commercial, unchanged-activity and filing conditions.
Government notifies specified categories of Madhya Pradesh Pollution Control Board income as eligible for the public-body income exemption: grants and governmental assistance; consent, authorization and processing fees; analysis, monitoring and survey fees; reimbursements from central monitoring schemes; sale of non-commercial environmental literature; interest on deposits and loans to staff; public hearing, emission testing, training, RTI and appeal fees; cess reimbursements and appeal fees; and pollution cost or bank guarantee forfeitures. The notification is subject to conditions: no commercial activity, unchanged nature of activities and income, and specified return filing for the listed financial years.

Section 10(46) exemption recognizes Chandigarh Pollution Control Committee's specified non-commercial income as tax-exempt subject to conditions.
Notification designates Chandigarh Pollution Control Committee as a notified public body for exemption in respect of specified income including grants, consent fees, environmental compensation and penalties, testing and authorization fees, reimbursements, cess receipts, and interest on those receipts, subject to conditions that the body shall not engage in commercial activity, that activities and specified income remain unchanged, and that prescribed income-tax returns are filed.

Arm's length price tolerance: actual transaction price deemed ALP where variation within notified thresholds for wholesale and other cases.
Notification under the third proviso to section 92C(2), read with rule 10CA proviso, deems the actual transaction price to be the arm's length price for the relevant assessment year where the variation between the arm's length price and the actual price falls within the notified tolerance ranges. The notification defines wholesale trading by quantitative purchase cost and inventory to sales conditions and applies a narrower tolerance to such transactions, with the memorandum noting retrospective effect and certification of no adverse impact.

Extension of time for revocation of cancelled registrations: deadline extended for applications within pandemic-affected filing windows.
Extension of time is provided for filing applications for revocation of cancellation of GST registration where the original time limit fell between 1 March 2020 and 31 August 2021; registrations cancelled under clause (b) or (c) of sub section (2) of section 29 of the Act may have the revocation application filed up to 30 September 2021. The notification is issued under section 168A read with the Integrated GST Act on Council recommendation and is deemed to have come into force on 29 August 2021.

Extension of due date for conditional waiver of late fee in GSTR-3B returns extends filing deadline to a later date.
Amendment substitutes the earlier deadline in the ninth and tenth provisos of the notification by extending the filing cut off for the conditional waiver of late fee for delayed FORM GSTR 3B returns; the substitute date replaces the previous date wherever it occurs and the notification is deemed to have come into force from an earlier specified date, effecting the extension and validating filings made during the interim on the recommendation of the Goods and Services Tax Council.

GST Rule Amendment extends compliance timelines and suspends a rule restriction where specified returns were not filed, providing form updates.
The Kerala GST (Eighth Amendment) Rules, 2021 amend the 2017 Rules by fixing the short title and deemed commencement, extending the date in the fourth proviso to rule 26 and omitting all provisos to that sub rule from 1st November, 2021; inserting a proviso in rule 138E that exempts the restriction for the period 1st May to 18th August, 2021 where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for March-May 2021; and modifying FORM GST ASMT 14 to add order reference and date, omit a specified phrase about registration, and add an Address field after Designation.

Amendment to GST notification adds an additional subsection reference, expanding the scope of the statutory notification procedure.
An amendment directs insertion of the words "sub-section (6A) or" into the first paragraph of a prior GST order after the phrase "hereby notifies that the provisions of", thereby modifying which statutory provisions are notified; the Government exercises its statutory notification power and publishes the change in the State Gazette as an amendment to the earlier order.

GST exemptions expanded to cover AFC Women's Asia Cup services and national permit services, with certification and threshold conditions.
The amendment broadens exemption entries by adding an additional registration-linked eligibility condition, introduces nil-rated treatment for services connected to AFC Women's Asia Cup 2022 (subject to certification by the competent sports authority), adds a nil-rated entry for National Permit services for goods carriages, inserts a 75% activity threshold qualification for a specified category, updates year references, omits an obsolete serial entry, and applies a "whenever rescheduled" qualification to event-hosting exemptions; effective 1 October 2021.

GST rate amendments: specified entries removed from Tamil Nadu GST schedules, altering taxable scope and effective retrospectively.
Amendment to a Tamil Nadu GST notification omits a specified entry from the lower rate schedule and removes the words "in respect of Information Technology software" from an entry in the higher rate schedule, thereby narrowing that entry's descriptive scope; the amendments are made under the Act's levy and input tax credit provisions and are deemed to have come into force from a specified October 2021 date.

Anti-dumping duty on seamless steel tubes from China continues for five years with specified exclusions and price-based levy.
Anti-dumping duty is imposed on imports of seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel, other than cast iron and stainless steel, with an external diameter not exceeding 355.6 mm, originating in or exported from the People's Republic of China. The duty applies to specified product descriptions and producer-wise combinations, with certain exclusions, and is levied as the difference between landed value and the notified threshold amount where landed value is lower. The duty remains in force for five years, subject to earlier revocation, suspension or amendment, and is payable in Indian currency.

Annual return exemption for small taxpayers relieves eligible registered persons from filing for the specified financial year.
Exempts registered persons whose aggregate turnover in the relevant financial year does not exceed the prescribed small turnover threshold from the obligation to furnish an annual return for that year, issued under proviso-based statutory power within the GST framework and specifying an operative commencement date for the exemption.

Commencement of sections 4 and 5: Himachal Pradesh GST Amendment provisions brought into force from the appointed commencement date.
By Notification No. 29/2021 State Tax dated 28 October 2021 the Governor, exercising powers under sub section (2) of section 1 of the Himachal Pradesh GST (Amendment) Act, 2021, appoints the 1st day of August, 2021 as the date on which sections 4 and 5 of the Amendment Act shall come into force; the notification is issued by the Excise and Taxation Department and signed by the Additional Chief Secretary (E&T).

Commencement of section 6 of the Himachal Pradesh GST Amendment activates the specified amendment provision from the appointed date.
The notification appoints a commencement date to bring section 6 of the Himachal Pradesh Goods and Services Tax Amendment Act, 2021 into force, using executive power to fix the operative date and thereby render the specified amendment provision applicable from that appointed date.

Tax rate modification under State GST: omission of an entry and deletion of qualifying wording narrowing taxable supply coverage.
Amendment to the State GST notification removes a Schedule II entry and deletes qualifying wording from a Schedule III entry, thereby modifying the classification of certain supplies under the Kerala State Goods and Services Tax notification as implemented pursuant to state taxing powers and a Council recommendation.

GST rate notification amendment removes a specified schedule entry and deletes software-specific wording from the tax schedule under state law.
The State Government amended the SGST notification to omit S. No. 243 and its related entries from Schedule II and to remove the phrase "in respect of Information Technology software" from the column (3) description for S. No. 452P in Schedule III, thereby revising the textual scope and classification of those schedule entries under the State GST framework.

GST schedule amendment removes a specific rate entry and deletes the IT software description from a taxable item.
The Government of Meghalaya, on Council recommendation and under the Meghalaya GST Act, amends its GST notification by omitting a specified entry from Schedule II and by deleting the words "in respect of Information Technology software" from the description of a Schedule III serial entry, thereby altering the scope and application of those schedule entries.