GST rate amendments update Maharashtra schedule entries, adding and omitting taxable goods and devices effective October first.
The notification amends Maharashtra State GST rate Schedules by inserting, substituting and omitting specific tariff entries across the 2.5%, 6%, 9% and 14% slabs. Key changes include classification of tamarind seeds and biodiesel supplied to oil marketing companies at 2.5%; revised bio-diesel description and inclusion of specified renewable energy devices with a 70/30 valuation allocation at 6%; addition of metal ores, plastic scrap, packing and railway items at 9%; and insertion of carbonated fruit beverages at 14%. The amendments take effect on 1 October 2021.

GST exemption expanded for services related to AFC Women's Asia Cup, national permit grants and event admission services.
The notification amends the Maharashtra State Tax (Rate) schedule to add classification 12AB, permit exemptions for services related to the AFC Women's Asia Cup-conditional on certification by the Director (Sports), Ministry of Youth Affairs and Sports-and to insert Nil-rated entries for National Permit granting services (Heading 9991) and right-to-admission services for Cup events (Heading 9996). It also inserts a clause covering rescheduled hosted events, substitutes a later year in certain entries, omits serial 43, and makes related cross-references; the amendments are effective from 1st October, 2021.

GST rate schedule amendment expands service classifications, inserts multimodal transport entries, and revises IP, job work and admission listings effective October.
Amendments revise the Maharashtra State GST Rate schedule by substituting, omitting and inserting Table entries and Annexure classifications, including adding "or 12AB," replacing item entries to cover temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights, inserting a job work entry for alcoholic liquor manufacture, substituting manufacturing and related service descriptions, differentiating admissions to recreational venues versus casinos and specified sporting events, and inserting multimodal transport classifications; all changes take effect from 1 October 2021.

Debt instrument eligibility expands to securities issued by InvITs and REITs under foreign exchange management regulations.
Foreign Exchange Management (Debt Instruments) (First Amendment) Regulations, 2021 introduce definitions of Infrastructure Investment Trusts (InvITs) and Real Estate Investment Trusts (REITs), adopting their meanings as business trusts under the Income-tax Act, 1961. Schedule 1 is amended to include debt securities issued by InvITs and REITs within the specified category of debt securities.

Agriculture Infrastructure and Development Cess exemption limits AIDC on specified crude edible oils and certain pulses to capped rates.
Exempts specified goods from the Agriculture Infrastructure and Development Cess to the extent the cess exceeds the capped rates stated in the Table to Notification No. 49/2021-Customs; covers certain crude edible oils and specified pulses by tariff item and limits AIDC liability to the reduced rate for each listed entry.

Customs duty cap limits excess import duties on specified edible oils and Bengal gram, reducing tariff exposure.
Exempts specified tariff items for crude and refined soya, sunflower and palm oils and Bengal gram from customs duty to the extent such duty exceeds the prescribed standard rate, thereby capping payable import duty at that standard rate. The exemption operates for a defined period and has been subject to subsequent notifications that amend listed tariff items, alter standard rates and modify the period of operation.

Time-limit extension for revocation of cancelled GST registrations protects applicants whose filing deadlines fell during the pandemic period.
Where registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 and the time limit for making an application for revocation under sub-section (1) of section 30 falls during 1 March 2020 to 31 August 2021, the time limit for making such application is extended up to 30 September 2021; the notification is issued under section 168A of the State GST Act read with the Integrated GST Act and is deemed effective from 29 August 2021.

Extension of GST notification deadline by substitution of proviso dates, made effective retrospectively under statutory power.
Amendment substitutes the deadline specified in the ninth and tenth provisos of Notification No. 76/2018-State Tax with a later deadline wherever those provisos occur. The change is effected under section 128 of the Chhattisgarh GST Act on the recommendations of the Council and is declared to be deemed in force from an earlier specified date, with publication by the State Government through the Commercial Tax Department.

GST compliance extension and temporary exemption for certain restrictions where specified returns remain unfurnished, plus form revisions.
Amendments extend an existing proviso deadline, schedule omission of provisos from a later date, and insert a temporary exemption from a restriction where specified returns or statements for an earlier period were not furnished during a defined interval. The rules also require FORM GST ASMT-14 to include an order reference and date, remove language describing assessment for carrying on business without registration despite liability, and add an address field after designation for procedural clarity.

Section 10(46) tax exemption for state electricity regulatory commission income granted subject to non commercial and filing conditions.
Notification under section 10(46) designates the Punjab State Electricity Regulatory Commission, Chandigarh as eligible for tax recognition for specified income: processing fees for tariff determination, licence fees, petition fees, and interest on bank deposits, subject to conditions that it shall not engage in commercial activity, that the activities and nature of the specified income remain unchanged, and that it files returns as required; the notification applies for the financial years 2021-2022 through 2025-2026.

Relaxation of Validation rules: prescribed form, manner and conditions for furnishing undertakings now apply mutatis mutandis.
The notification applies, mutatis mutandis, the form and manner of furnishing undertakings prescribed under specified Income-tax Rules to clauses (i), (ii) and (iii) of the first proviso to section 119, and similarly applies the prescribed conditions for undertakings to clause (iv) of the first proviso, thereby aligning undertaking format, submission process and conditional criteria with existing income-tax rule prescriptions.

SEZ de-notification rescinds prior notification and restores land for IT/ITES Park subject to state NOC.
Central Government rescinds the earlier notification that had notified 4.95 hectares as a Special Economic Zone proposed by M/s. L&T Construction Equipment Ltd.; the de-notification follows the developer's proposal, the State Government's No Objection Certificate, and the Development Commissioner's recommendation, and the rescission is subject to saving prior actions and to use of the land as an IT/ITES Park per the State NOC.

Denotification of SEZ land: Central rescinds prior notification and permits IT/ITES Park use under state NOC.
The Central Government, invoking the proviso to the Special Economic Zone Rules, rescinds Notification S.O.1131(E) and de-notifies the entire 2.34 hectare area previously notified as an SEZ for IT/ITES, subject to the saving that the rescission does not affect things done or omitted to be done before rescission. The action follows a developer proposal, a Development Commissioner recommendation, and a State Government No Objection Certificate, and the de-notified land is to be used as an IT/ITES Park in accordance with that NOC.

Telecom sector entry route set to Automatic under non debt instruments rules, subject to DoT licensing and security conditions.
The amendment revises the telecom sector description in Schedule I to cover a comprehensive list of telecom services and infrastructure activities and specifies the Entry Route as Automatic, while requiring licensees, service providers and investors to comply with licensing, security and other terms and conditions as notified by the Department of Telecommunications.

Annual return exemption removes filing obligation for small taxpayers for the specified financial year effective August.
Exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the prescribed threshold from the obligation to furnish the annual return for that year under the Manipur Goods and Services Tax Act, 2017, the exemption being issued by the Commissioner pursuant to the first proviso to section 44 and effective from the 1st day of August, 2021.

Annual return exemption for small GST taxpayers applies to registered persons with turnover up to two crore rupees for FY 2020-21.
Registered persons whose aggregate turnover in financial year 2020-21 did not exceed two crore rupees were exempted from filing the annual return under the Uttarakhand Goods and Services Tax Act, 2017. The exemption was issued under the first proviso to section 44 on the recommendation of the Council and applies to the said financial year, with effect from 1 August 2021.

Common Adjudicating Authority appointment consolidates adjudication powers for specified customs show cause notices.
Principal Director General, Revenue Intelligence appoints specified officers to act as the Common Adjudicating Authority, empowering them to exercise the powers and discharge the duties of the originally named adjudicating authorities for adjudication of the listed show cause notices against the identified noticees, limited to the matters enumerated in the Table.

Exemption from annual return for taxpayers below specified turnover threshold, effective from August under section 44 proviso.
Exemption from filing the annual return is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees under the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017, relieving them of the procedural requirement to furnish the annual return for that financial year.

Exemption from return filing for certain non-resident investors with only specified Indian investment income, subject to prescribed conditions and notices.
Exemption from filing a return of income from assessment year 2021-2022 is granted to two classes of non-residents: (i) non-residents (other than companies) and foreign companies whose only Indian income is from investment in the specified fund and for whom tax identification provisions are not applicable subject to procedural compliance; and (ii) eligible foreign investors who transacted only in IFSC-listed capital assets with foreign-currency consideration, have no other Indian income, and for whom tax identification provisions are not applicable subject to procedural compliance. The exemption is unavailable where a statutory notice for filing a return has been issued.

De-notification of SEZ land alters the zone's area following promoter proposal, state approval and administrative recommendation.
The Central Government, pursuant to powers under the Special Economic Zones Act and Rules, de notifies a specified portion of an Information Technology SEZ at Sarpavaram following the promoter's proposal, state government approval, and the Development Commissioner's recommendation, and records satisfaction that statutory and procedural requirements are fulfilled; the notification lists the affected survey parcels and states the adjusted total SEZ area.