GST classification amendments update service entries and exemptions under state tax notification affecting IP, job work, admissions.
Amendment to Notification No.11/2017-State Tax (Rate) revises classification and entries in the Himachal Pradesh GST rate schedule by substituting, inserting and omitting specific table entries and annexure items, including addition of "or 12AB", substitution of the taxable description for transfer or permitting use of Intellectual Property rights, insertion of job work services relating to manufacture of alcoholic liquor, revised descriptions for manufacturing and admission services, substitution of a Schedule cross reference in an Explanation, and inclusion of Multimodal Transport of goods within India under the Annexure.

Tariff rate quotas amended to set in-quota tariff and AIDC treatment for specified HS-coded imports under customs powers.
Amendment substitutes a new Table 4 establishing tariff rate quotas by HS eight-digit codes with specified in-quota quantities, in-quota tariff rates, in-quota AIDC rates, and a uniform condition identifier for the listed entries, thereby defining differentiated tariff and AIDC treatment for in-quota imports of the specified goods.

Customs notification amendment adds Sierra Leone to exempted countries list under statutory power, updating the exemption schedule.
Notification No. 50/2021-Customs amends Notification No. 96/2008-Customs by inserting "Sierra Leone" into the Schedule as a new serial entry (serial number 37), undertaken by the Central Government under its powers granted by section 25 of the Customs Act on grounds of public interest, and recorded as a further amendment to the existing exemption framework administered by the Department of Revenue.

Insertion of sub-section (6A) or into notification adjusts operative references under Section 25(6D) of HP GST.
The State notification is amended by inserting the words "sub-section (6A) or" in the first paragraph of Notification No. 03/2021-State Tax, thereby modifying the operative textual references of that notification under the power conferred by sub section (6D) of Section 25 of the Himachal Pradesh Goods and Services Tax Act, 2017.

Aadhaar authentication required for registered persons to access refund and revocation application privileges under GST rules.
The rules require Aadhaar authentication of specified persons linked to registered entities as a condition to file revocation of cancellation applications (FORM GST REG-21), refund claims (FORM RFD-01), and refunds of integrated tax on exported goods; alternatives include Aadhaar enrolment ID plus prescribed identity documents with mandatory Aadhaar authentication within thirty days of Aadhaar allotment. Bank account details for refund credit must be in the applicant's name and obtained on the applicant's PAN, and for proprietorships the proprietor's PAN must be linked to the proprietor's Aadhaar.

Sovereign Gold Bond Scheme issues 1-gram bonds with 2.5% interest, eight-year maturity, and tax-favoured redemption.
Sovereign Gold Bond Scheme 2021-22 issues Government of India Stock in one-gram denominations (and multiples) to eligible persons and entities, with annual subscription limits (4 kg for individuals/HUFs; 20 kg for trusts). Nominal value is fixed by the three-day simple average IBJA closing price; online digital applicants receive Rs.50 per gram discount. Interest is 2.50% p.a. paid semi-annually; maturity is eight years with premature redemption permitted after five years. Bonds are transferable, tradable, usable as loan collateral subject to RBI LTV, interest taxable, and redemption capital gains exempt for individuals with indexation on transfers.

Exchange rate determination: prescribed customs conversion rates for specified foreign currencies govern import and export valuation.
The Central Board prescribes under section 14 of the Customs Act specific rates for converting listed foreign currencies into Indian rupees and vice versa for customs assessment, with separate rates for imported and exported goods set out in Schedule I and Schedule II, and superseding the earlier notification while preserving prior acts.

GST exemption on specified COVID-19 medicines limits state tax to reduced rates for listed drugs during relief period.
Exempts specified COVID-19 pharmaceuticals from State GST to the extent tax exceeds prescribed reduced rates per the tariff classifications, with some medicines charged at Nil and others at a reduced rate, applying to the listed drugs for the notification's stated relief period.

GST rate change for Fortified Rice Kernel supplied under ICDS clarifies classification and replaces "food preparations" with "goods".
Amends Notification No. 1851 F.T. to substitute, in the Table against S. No. 1, a revised column (3) distinguishing (a) packaged food preparations for free distribution to economically weaker sections and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar schemes; and to substitute the word "goods" for both occurrences of "food preparations" in column (4). The amendment is effective from 1 October 2021.

Reverse charge mechanism: specified essential oils added to GST reverse charge list, applying to supplies to both registered and unregistered recipients.
Amendment inserts specified essential oils under HSN headings 33012400, 33012510, 33012520, 33012530 and 33012540-peppermint and specified other mints-into the Table of goods subject to tax under the reverse charge mechanism, applying to supplies involving unregistered and registered recipients and effective from the stated deemed commencement date.

Exemption for seeds used for sowing clarified; notification amends Schedule entry to exclude seeds for non-sowing uses.
The notification substitutes Schedule S. No. 86 to state that seeds, fruit and spores of a kind used for sowing are exempt, with an explanation excluding seeds meant for any use other than sowing, thereby amending Notification No. 1126-F.T. to clarify the scope of the exemption and applying the change from the stated commencement date.

GST rate amendments expand concessional treatment for renewable energy devices, ores, packing materials and specified medical inputs.
Amendment revises GST schedules by inserting, substituting and omitting tariff entries to change tax treatment for selected goods, including distinct classification for bio-diesel supplies to Oil Marketing Companies versus other bio-diesel, addition of renewable energy devices and parts with an apportionment rule deeming a percentage of gross consideration as value of goods when bundled with certain taxable services, inclusion of multiple mineral ores and concentrates, plastic scrap, specified paper packing materials, certain pharmaceuticals, retrofit kits for disabled vehicles, and railway rolling-stock components; declares operative effective date.

GST nil-rating for services linked to AFC Women's Asia Cup with required certification for exemption eligibility.
Amendment modifies the West Bengal GST notification to add nil-rated entries: (1) services by and to the Asian Football Confederation and its subsidiaries related to AFC Women's Asia Cup events hosted in India, subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports; (2) services granting National Permit to goods carriages to operate throughout India/contiguous States; and (3) right-to-admission services for AFC Women's Asia Cup events, with the amendments effective from 1 October 2021.

GST service classification amendment revises taxable service categories, adds job work and multimodal transport entries, and updates admission services rates.
Amendment modifies the notification governing classification and rates of taxable services by altering entries, inserting categories and prescribing rates for specific services. It adds "or 12AB" after "12AA", substitutes an explicit entry for temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property right, inserts a job-work item for manufacture of alcoholic liquor for human consumption, reclassifies manufacturing and related services, distinguishes admissions to parks and casinos/sporting events with differing rates, updates explanatory cross-references, and adds multimodal transport of goods within India to the Scheme of Classification of Services. The notification is effective from the stated commencement date.

Aadhaar authentication exemption expanded to include an additional subsection, altering the notification's textual scope effective retrospectively.
Amendment inserts sub-section (6A) or into the first paragraph of Notification No. 440-F.T. after the words "hereby notifies that the provisions of", thereby expanding the statutory provisions covered by the Aadhaar authentication exemption. The amendment is made under powers of section 25(6D) of the West Bengal GST Act and is stated to have come into force on the 24th day of September, 2021.

Aadhaar authentication required for GST refund and revocation filings; PAN linked bank accounts mandated for refund credits.
The amendment mandates Aadhaar authentication for proprietors, partners, directors, trustees or authorized signatories of registered persons as an eligibility condition to file revocation of cancellation, refund applications in FORM RFD-01, and refunds of integrated tax on exports; allows temporary use of Aadhaar enrolment ID or specified identity documents pending Aadhaar allotment with a thirty day authentication deadline; requires refund credit bank accounts to be in the applicant's name and obtained on the applicant's PAN, and mandates PAN-Aadhaar linkage for proprietorships.

Anti dumping duty revocation on phenol: rescinds prior ADD notification for specified origins, restoring duty-free imports.
Revokes the anti dumping duty on Phenol (tariff item 2907 11 10) originating in or exported from the European Union, Singapore and Korea RP and imported into India, rescinding Notification No. 06/2016 Customs (ADD) dated 8 March 2016, except as to things done or omitted before such rescission.

Administrative amendment under State GST notification: substitution of the designated officer name in the departmental gazette entry.
Governor, exercising powers under section 96 of the Bihar Goods and Services Tax Act, 2017, issues an amending notification substituting the entry at serial number (i) in S.O. No. 173 of 21 September 2017 with the figure and words identifying Shri Ashish Kumar, Joint Commissioner, CGST & CX, Patna-1, thereby effecting an administrative personnel change in the departmental notification as recorded in the Bihar Gazette.

Amendment to notification: insertion of sub-section (6A) reference alters applicability of section 25 provisions under GST law.
Amendment inserts the words "sub-section (6A) or" into the first paragraph of the earlier SGST notification after the phrase "hereby notifies that the provisions of", thereby expanding the statutory provisions referenced in that notification under the enabling power of section 25(6D) of the Goods and Services Tax Act.

Aadhaar authentication now required for specified GST refunds and revocation filings; refunds must use PAN-linked bank accounts.
The amendment mandates Aadhaar authentication of designated persons associated with a registered person for filing revocation applications, refund claims (FORM RFD-01), and integrated tax refunds on exported goods; provides alternative identity documents and a thirty-day rule to complete Aadhaar authentication after allotment; links rule 10B authentication to rule 23, rule 89, and rule 96 refund provisions; allows filing of refund claims for supplies recharacterised as inter-State within a two-year window; and requires refund credits to be made to a PAN-linked bank account in the applicant's name, with proprietors' PAN linked to Aadhaar.