GST schedule amendment expands coverage for animal feeds and pulse husks, revising tariff entries effective January 1, 2023.
Amendment substitutes the Schedule entry for S. No. 102 to expressly include aquatic feed (shrimp and prawn), poultry and cattle feed and related materials, and inserts S. No. 102C under tariff headings 2302 and 2309 to cover husk of pulses and specified concentrates; these schedule and tariff-entry changes take effect from 1 January 2023.

GST classification changes: ethanol-for-blending, cereal residues, fruit-drink and stationery entries redefined under amended state schedule.
The notification amends Meghalaya GST rate schedules by substituting entries: (1) specifying ethyl alcohol supplied to oil companies or refineries for blending with motor spirit; (2) expanding and excluding certain cereal and leguminous residues from bran/sharps classifications; (3) redefining fruit pulp/juice based drinks to exclude specified carbonated fruit beverages; (4) clarifying stationery kits as mathematical, geometry and colour boxes; and (5) excluding ethyl alcohol supplied for blending with motor spirit from the general denatured spirits entry. The amendments take effect from the date stated by the authority.

Anti-dumping duty on jute imports continued to counter continued dumping and injury, with producer-specific duties and conditional exemptions.
The Central Government has continued imposition of anti-dumping duty on imports of jute yarn/twine, hessian fabric, jute sacking bags and sacking cloth from Bangladesh and Nepal after finding continued dumping and injury; duty rates are specified in an annexed producer- and exporter-specific table, with de-minimis and non-sampled producer treatments and catch-all rates. A conditional exemption for sacking cloth imports for specified end-use is provided subject to procedural compliance and an undertaking. The duty is leviable for five years and is payable in Indian currency using the government-specified exchange rate on bill of entry.

Exemption for renting residential dwelling to proprietor limited to personal capacity rentals, not where rented on account of the business.
The notification inserts an explanation limiting the exemption for renting of residential dwelling to cases where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; S. No. 23A and related entries are omitted. The amendment takes effect from 01st January, 2023.

Exemption for renting residential dwelling clarified: applies to proprietors renting in personal capacity; specific entry omitted.
The notification amends Sikkim GST rate rules to explain that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and such renting is on his own account and not that of the proprietorship concern; it also omits S. No. 23A and related entries.

Residential dwelling rental exemption clarifies personal-use conditions for proprietors and removes a separate GST exemption entry.
GST exemption for renting of residential dwellings is clarified to apply where a registered proprietor rents a dwelling personally for use as the proprietor's own residence, on the proprietor's own account and not for the proprietorship concern. The exemption entry at serial number 23A and related entries is omitted, with effect from 1 January 2022.

Exemption for renting residential dwelling clarified to cover proprietors renting personally and exclude proprietorship account rentals, other entry omitted.
The exemption for renting of residential dwelling at S. No. 12 is clarified to cover rentals to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and rents on his own account and not on account of the proprietorship concern; S. No. 23A is omitted.

Exemption for renting residential dwelling to registered proprietors clarified when rental is personal and not on business account.
Amendment inserts an explanation to the renting-of-residential-dwelling exemption: it covers renting to a registered person who is proprietor of a proprietorship concern where the proprietor rents in his personal capacity for use as his own residence and the renting is on his own account and not on account of the proprietorship concern; additionally, a specified entry in the notification is omitted and the amendment is effective from 1 January 2023.

Exemption for renting residential dwelling to proprietor clarified; personal-capacity rentals treated as separate from proprietorship supply.
The amendment inserts an explanation to the exemption at Serial No.12 to cover renting of residential dwelling to a registered person who is a proprietor renting in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; Serial No.23A and its entries are omitted.

GST rate amendment substitutes essential oil tariff entries, defining covered oils and applicability to all taxpayers.
The Bihar GST notification substitutes entry 3A in the State Tax (Rate) Table to specify certain tariff items covering essential oils other than citrus, listing specified oils including peppermint and various mints, and states the substituted entry applies to both unregistered and registered persons, with the notification given effect from a named commencement date.

GST rate amendment updates essential oils tariff entries, changing taxable classifications and applicability to registered and unregistered suppliers.
The notification substitutes Table entry 3A to list specific HS codes and to classify certain essential oils other than citrus-including peppermint and various mint oils-as covered goods; the substitution applies to registered and unregistered persons and is effected under statutory power, effective from 1 January 2023.

Reverse charge liability applies when registered persons receive specified peppermint and mint essential oils from unregistered suppliers.
Reverse charge liability is revised for supplies of specified non-citrus essential oils, including peppermint and identified mint oils. Where these oils are supplied by an unregistered person, tax is payable by any registered person receiving the supply. The amendment takes effect from 1 January 2023.

Reverse charge applies to specified essential oils; registered recipients liable when suppliers are unregistered.
The notification substitutes S. No. 3A in Notification No. 4/2017 to subject specified essential oils (listed by tariff codes and described as certain peppermint and other mint oils) to the reverse charge mechanism under sub-section (3) of section 9 of the CGST Act, allocating tax liability to the registered recipient where the supplier is unregistered; effective from 1 January 2023.

Reverse charge on specified essential oils under IGST Act applies to supplies from unregistered persons to registered persons.
Amendment under section 5(3) of the Integrated Goods and Services Tax Act substitutes the Table entry for S. No. 3A to list specific HS codes and descriptions for essential oils other than citrus (including peppermint and other mints) and specifies applicability by listing "Any unregistered person" and "Any registered person"; the amendment takes effect from 1 January 2023.

Reverse charge on specified essential oil supplies: amendment designates liable persons and updates applicable tariff entries.
The amendment to Notification No. 4/2017 substitutes S. No. 3A to list HS codes 33012400, 33012510, 33012520, 33012530, 33012540 and 33012590 covering "essential oils other than those of citrus fruit" (including peppermint and other mints) and designates liability columns naming "Any unregistered person" and "Any registered person." The change is made under sub section (3) of section 7 of the UTGST Act and is effective from 1 January 2023.

Amendment to State GST rates expands feed classifications to include aquatic, poultry, cattle feed and pulse husk coverage.
The State tax rate schedule is amended to substitute the feed-related entry to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and to insert a new entry covering husk of pulses (including chilka) and specified concentrates (including chuni or churi, khanda); the changes are effected by executive notification and take effect from the first day of January 2023.

Amendment to state GST rate notification updates feed classifications and adds husk of pulses and concentrates entry effective January.
Amendment revises the Schedule to Notification No.2/2017-State Tax (Rate) by substituting the entry for serial number 102 to specify aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed, grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and by inserting a new entry 102C covering headings 2302 and 2309 for husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda). The amendment is effective from the first day of January, 2023.

State GST exemption schedule expands feed coverage and adds pulse husk and concentrate products to exempt entries.
The Arunachal Pradesh State GST exemption schedule is amended with effect from 1 January 2023. The feed entry is substituted to cover aquatic, poultry and cattle feed, including grass, hay, straw, supplements and additives, wheat bran, and de-oiled cake other than rice bran. A new entry covers husk of pulses, including chilka, and concentrates including chuni/churi and khanda under tariff headings 2302 and 2309.

GST exemption amendment expands exempted feed items and adds pulse husk and concentrates, effective early next year.
The notification amends the CGST rate schedule by substituting the S. No. 102 entry to specify aquatic feed (including shrimp and prawn), poultry feed and cattle feed with explicit inclusions of grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and inserts S. No. 102C under tariff headings 2302 and 2309 to exempt husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda); effective 1 January 2023.

Absolute exemption from IGST on specified aquatic, poultry and cattle feeds and pulse husks for inter state supplies.
The notification amends the IGST rate schedule to grant absolute exemption for inter state supplies of aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed (including grass, hay, straw, supplements, additives, wheat bran and de oiled cake other than rice bran), and inserts a new entry exempting husk of pulses (including Chilka) and certain concentrates (including chuni or churi, Khanda) under the relevant tariff headings.