Service description amendment limits recipients to public sector entities and removes specified eligibility conditions previously exempted.
This notification amends the State Tax (Rate) table for serial number 3 by substituting "Union territory or a local authority" for previously broader recipient descriptions in specified service items and omitting the corresponding condition entries for those items, thereby narrowing eligible recipients and altering the eligibility criteria set out in the earlier notification; it supersedes the prior December 2021 notification and takes effect from 1 January 2022.

GST service-rate entries restrict specified recipients to Union territories or local authorities and remove applicable conditions from January 2022.
Arunachal Pradesh amends the GST service-rate table at serial number 3 by restricting specified service entries to a Union territory or local authority, replacing references that also included Governmental Authorities and Government Entities. The conditions against items (iii), (vi), (vii), (ix) and (x) are omitted. The amendments take effect from 1 January 2022.

Amendment to state GST notification narrows recipient description and removes conditions for specified services.
The State Government amends the TABLE entry at serial number 3 to substitute the phrase "Union territory or a local authority" for broader wording in items (iii), (vi), (ix), (x) and in item (vii) of the "Description of Service" column, and omits the entries in the "Condition" column against items (iii), (vi), (vii), (ix) and (x); the amendment takes effect from the first day of January, 2022.

Amendment to beneficiary scope: removal of 'Governmental Authority or Government Entity' narrows eligible recipients under GST rate notification.
Amendment confines eligible recipients under specified rate entries by substituting "Union territory or a local authority" for longer descriptions in items (iii), (vi), (vii), (ix) and (x) of the TABLE against serial number 3 of Notification No. 11/2017 Central Tax (Rate), and omits the Condition entries for those items; the changes take effect from 1 January 2022.

IGST amendment narrows eligible recipients for specified services, removes related conditions and revises applicability effective subsequently.
Amendment to Notification No. 8/2017 revises TABLE serial number 3 by substituting "Union territory or a local authority" in the description for items (iii), (vi), (vii), (ix) and (x), replacing earlier broader references to governmental authorities or government entities, and omits the column (5) conditions for those items. The amendment supersedes Notification No. 15/2021 and takes effect from 1st January, 2022.

Eligibility narrowing for UTGST benefits: replaces broader beneficiaries with union territory or local authority, removes conditions.
The notification amends the Union Territory Tax (Rate) schedule by replacing references to "Union territory, a local authority, a Governmental Authority or a Government Entity" with "Union territory or a local authority" for specified items, and omitting the related entries in the condition column for those items, thereby removing prior conditional qualifications.

GST rate amendment adds low value footwear to a specified tax bracket and removes a prior reduced rate entry.
Notification supersedes a prior December notification and amends the June 2017 State GST rate notification by omitting an entry from the 2.5% schedule and inserting, into the 6% schedule, an entry for footwear of sale value not exceeding Rs. 1000 per pair; the amendment takes effect on the first day of January, 2022.

Footwear tax classification shifts low-value pairs from the lower schedule to the higher rate schedule from January.
Footwear having a sale value not exceeding Rs. 1,000 per pair is removed from Schedule I, which attracted 2.5% State tax, and inserted in Schedule II, attracting 6% State tax. The revised classification takes effect from 1 January 2022 and supersedes the earlier rate treatment.

GST rate amendment: reclassification of certain footwear into a higher state tax schedule with an announced commencement date.
Amendment to Sikkim State GST rate schedules deletes a specified entry from Schedule I (lower rate) and inserts a new entry in Schedule II (higher rate) classifying certain footwear under the six percent schedule; the notification supersedes the earlier notification and specifies an effective commencement date for the revised schedules.

GST reclassification: low-value footwear removed from reduced-rate schedule and reassigned to a different rate schedule effective next year.
The notification amends the Central GST rate schedules by omitting a specified reduced-rate serial entry in Schedule I and inserting a new serial entry in Schedule II that identifies footwear below a prescribed sale-value threshold under the stated chapter/heading; the amendment supersedes an earlier notification and takes effect on 1 January 2022.

IGST rate amendment moves certain low value footwear into a higher tax bracket under the amended notification.
The notification amends the IGST rate schedules by omitting Schedule I (5%) serial number 225 and inserting into Schedule II (12%), after serial number 171, a new entry for footwear of sale value not exceeding Rs. 1000 per pair, with effect from 1 January 2022.

Tax rate amendment revises UTGST schedules, omitting a prior entry and adding a low-value footwear entry under schedule rates.
The Central Government supersedes Notification No.14/2021 and amends Notification No.1/2017 by omitting serial number 225 from Schedule I and inserting a new serial 171A1 (heading 64) in Schedule II specifying footwear of sale value not exceeding Rs. 1000 per pair to be subject to the Schedule II rate; the amendment is effective 1 January 2022.

Tax exemption under Section 10(46): BIS specified incomes exempt subject to non commerciality and prescribed filing conditions.
Notification under Section 10(46) designates the Bureau of Indian Standards as exempt for specified income-certification fees, sale of standards without profit, and interest-subject to conditions that BIS not engage in commercial activity, that its activities and the nature of the specified income remain unchanged, and that it files its return of income under the prescribed statutory provision; the notification applies for the financial years 2021-22 to 2025-26 and records no adverse effect from retrospective operation.

GST exemption schedule amended for tender coconut water, fresh nuts, vegetables and aircraft-related goods under Uttar Pradesh tax notification
Amendment to the Uttar Pradesh GST exemption notification revises Schedule entries by substituting tariff headings and product descriptions for specified goods, inserting a new entry for tender coconut water other than in unit containers subject to brand-name conditions, omitting one existing entry, and updating the heading for aircraft-related goods. The changes apply from 1 January 2022.

GST exemption notification amendment substitutes tariff entries for specified serial numbers and takes effect from 1 January 2022.
Amends an existing Uttar Pradesh SGST exemption notification by substituting the tariff entries in the Table. Against serial number 4, the entry in column (2) is replaced with "4414", and against serial number 29, the entry in column (2) is replaced with "7419 80". The amendment is made under section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017, and takes effect from 1 January 2022.

GST rate schedule amendments revise product classifications, introduce new entries, and update taxable goods across multiple schedules.
Further amendments were made to the Uttar Pradesh GST rate notification by revising tariff descriptions and classification entries across the GST schedules. The changes included substitutions, insertions and omissions of specific goods in Schedule I at 2.5%, Schedule II at 6%, Schedule III at 9% and Schedule IV at 14%, covering edible products, dairy items, oils and fats, ores and minerals, machinery, electrical and electronic goods, lighting fittings, aircraft-related goods, and tobacco or nicotine-related products. The notification took effect from 1 January 2022.

GST rate amendment for footwear shifts specified sale-value goods into a higher tax schedule from the effective date.
Amends the Uttar Pradesh GST rate notification by omitting one entry from Schedule I at 2.5% and inserting a new Schedule II entry at 6% for footwear of sale value not exceeding Rs. 1000 per pair. The amendment takes effect from 1 January 2022.

Sea cargo manifest compliance period under the transhipment regulations is extended until 30 June 2022.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the specified period from 31 December 2021 to 30 June 2022. The Ninth Amendment Regulations, 2021 take effect upon publication in the Official Gazette.

Drawback Schedule Amendment updates tariff descriptions and inserts tariff items altering drawback rates and coverage for exports.
Amendment to the Drawback Schedule substitutes and inserts tariff descriptions across multiple chapters, introducing new tariff items and prescribing drawback rates or nil/qualified treatment for specified exported goods, thereby modifying classification entries and drawback entitlements under the applicable Customs and Central Excise Drawback framework.

Tariff value fixation setting prescribed import valuation benchmarks for edible oils, metals, and areca nut under customs rules.
Substitution of revised TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) sets prescribed tariff values in US dollars for specified edible oils, brass scrap, areca nut, and defined categories of gold and silver; the amendment invokes powers under sub-section (2) of section 14 of the Customs Act, 1962 and comes into force from the first day of January following issuance.