Tripura SGST service-rate amendments revise intellectual property, job work, admission services and domestic multimodal transport classifications.
Tripura SGST rate amendments, effective from 1 October 2021, prescribe a 9 per cent rate for intellectual property-right transfers or use permissions, specified manufacturing-related services, and job work involving alcoholic liquor for human consumption. Admission to specified amusement facilities and ballet is taxable at 9 per cent, while casino, race-club and specified sporting-event admissions are taxable at 14 per cent. The amendments also update a registration reference, correct a Schedule cross-reference, and add classifications for domestic multimodal goods transport.

Insertion of subsection (6A) or amends notified provisions under GST Act, making the change effective from the specified date.
Amendment inserts the words "sub-section (6A) or" into the first paragraph of the prior notification under the Goa Goods and Services Tax framework, enacted under the authority of subsection (6D) of section 25, and deems the notification to have come into force from 24th September, 2021.

Aadhaar authentication requirement for GST registrants to access refund and revocation processes, with PAN-linked bank accounts mandated.
Aadhaar authentication and PAN-linked bank account requirements are mandated for registered persons to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01), and refund of integrated tax on exports. If Aadhaar is not assigned, specified identity documents or an Aadhaar Enrolment ID slip may be furnished, and Aadhaar authentication must be completed within thirty days of allotment. For proprietorships, the proprietor's PAN must be linked with the proprietor's Aadhaar. The rule set also revises specified filing periods and defines "bank account" for refund credits as an account in the applicant's name obtained on the applicant's PAN.

Foreign investment liberalisation: full ownership permitted under automatic route after in-principle strategic disinvestment approval granted.
The amendment to the Non-debt Instruments Rules inserts an entry in Schedule I after Sl. No. 4.2 permitting full foreign investment under the automatic route where the Government has granted an in-principle approval for strategic disinvestment of a PSU. The change creates a specific exception enabling foreign investors to acquire complete ownership without separate government approval in those strategic disinvestment cases and comes into force on publication in the Official Gazette.

GST exemption on specified COVID-19 medicines reduces state tax liability for listed drugs through year-end.
The notification exempts or reduces Tamil Nadu state GST on specified COVID-19 related medicines by reference to their tariff classification, prescribing nil or reduced state tax rates for each listed product, and makes the measure effective from the beginning of October through the end of December 2021 as a public interest action recommended by the Council.

Amendment to GST notification: clarifies eligible goods for free distribution and includes fortified rice kernel supply for ICDS.
The notification substitutes the Table entry to specify: (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes; and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar government approved schemes, and replaces the term "food preparations" with "goods" in column (4); the amendment takes effect from the stated commencement date.

GST notification amendment inserts specified essential oils under taxable table, affecting registered and unregistered suppliers.
Insertion of serial 3A into Notification No. II(2)/CTR/532(d-7)/2017 adds HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for "essential oils other than those of citrus fruit," specifically peppermint (Mentha piperita) and specified mint oils (spearmint, water mint, horsemint, bergament). The new Table entry applies to any unregistered person and any registered person and is deemed effective from the first day of October, 2021.

GST classification change: seeds used for sowing designated under tariff heading 1209, effective from the notified commencement.
The Schedule entry at serial number 86 is substituted to classify seeds, fruit and spores of a kind used for sowing under tariff heading 1209, with an explanation excluding seeds meant for any use other than sowing; the substitution replaces the earlier notification entry and is effective from the notification's commencement date.

GST rate amendments reclassify specified goods and impose revised taxable entries altering classification and valuation.
Amendments modify classification and taxable treatment of listed goods by inserting, substituting and omitting tariff entries across multiple GST Schedules, including new insertions for specified seeds, biodiesel supplied for blending, renewable energy devices with an apportionment rule for mixed supplies, various metal ores and concentrates, plastic scrap, specified printed matter, railway rolling stock categories and carbonated fruit beverages, thereby reassigning items among the applicable GST rate Schedules.

GST exemption for event-related services extended to AFC Women's Asia Cup and related admissions, effective from October.
The notification amends the Tamil Nadu GST exemption table to insert references to 12AB alongside 12AA, alter year references from 2021 to 2022 for certain entries, omit serial 43, and add a "75% or more" threshold in serial 72. It creates nil-rate entries for services related to the AFC Women's Asia Cup 2022 (services by/to AFC and admission rights) conditioned on certification by the Director (Sports), and adds a nil-rate entry for National Permit services (heading 9991). These amendments are effective from 1 October 2021.

Service classification change under GST: redefines taxable services, adds multimodal transport and alters IP and admission service entries.
Amendments modify notified service classifications under the Tamil Nadu GST Act by inserting 12AB, revising items and column entries for Intellectual Property transfers, expanding job work entries to include manufacture of alcoholic liquor, revising classifications for manufacturing, publishing and material recovery services, distinguishing admission-to-entertainment categories, correcting a Schedule reference, and inserting Annexure entries to classify multimodal transport of goods within India; the changes are deemed effective from the first day of October, 2021.

Annual return filing exemption relieves eligible registered persons from filing the Rajasthan GST annual return for financial year 2020-21.
Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2020-21 are exempt from filing the annual return for that year under the Rajasthan Goods and Services Tax Act, 2017. The exemption, issued under the first proviso to section 44 on the Council's recommendations, takes effect from 1 August 2021.

Anti-dumping duty extension on ceramic tableware and kitchenware to cover imports from Malaysia, preventing circumvention of existing measures.
The Central Government, acting on the designated authority's findings of changed trade patterns, dumped imports and undermining of remedial effect, has extended the existing anti-dumping duty on ceramic tableware and kitchenware to goods originating in or exported from Malaysia, applying the same duty rates as those imposed on China PR-origin goods; the duty is effective from publication, co-terminus with the China PR measures, payable in Indian currency, and subject to the exchange rate rules prescribed by Government notification with the rate determined as of the bill of entry presentation date.

Export restriction on syringes: classification changed to restricted with immediate effect; approvals required for export.
The export classification for syringes with or without needles has been changed from 'Free' to Restricted, effective immediately under powers of the Foreign Trade Act and Policy; exports now require application and approval under procedures to be notified separately.

Commencement of GST amendment provisions brings specified sections into force from the appointed date by notification.
The Finance Department, exercising the power under sub section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2021, by notification appoints the 21st day of September, 2021 as the appointed date on which the provisions of sections 4, 5, 6 and 13 of the Amendment Act shall come into force.

Insertion of sub-section (6A) or expands the textual scope of a Karnataka GST notification under section 25.
The notification amends the Karnataka GST notification dated 5th March, 2021 by inserting the words "sub-section (6A) or" in the first paragraph after "hereby notifies that the provisions of", thereby expanding the textual scope of the notified provisions under section 25 of the Karnataka Goods and Services Tax Act, 2017 on the recommendations of the Council.

GST classification changes revise service entries and add multimodal transport classification, altering tax treatment effective in October.
Amendment alters the GST notification's Table and Annexure to revise service classification entries: it inserts "or 12AB" in a clause, reclassifies temporary or permanent transfer or permitting use of Intellectual Property and other manufacturing, publishing and material recovery services, adds job work in relation to manufacture of alcoholic liquor for human consumption, distinguishes admissions to theme parks and to casinos/race clubs/specified sporting events, corrects a Schedule reference, and inserts new entries for multimodal transport of goods within India. The changes implement GST Council recommendations and take effect from 1 October 2021.

GST exemption for event-related services to AFC Women's Asia Cup, certified by Director (Sports), applies from the effective date.
The Kerala SGST notification amends the exemption table by inserting 12AB alongside 12AA in specified entries, adds exempt entries for services related to AFC Women's Asia Cup 2022 (including admission rights) subject to certification by the Director (Sports), inserts an exempt entry for National Permit grants, omits serial 43, updates certain year references to 2022, and modifies a threshold to read "75% or more of the"; the amendments are effective from 1 October 2021.

GST rate modifications alter classification and tax treatment for specified goods including renewable energy devices and medical and transport items.
Amendment modifies the Kerala State GST notification by altering entries across four tax-rate Schedules, reclassifying specified goods and adjusting tax treatments. Schedule I (2.5%) inserts tamarind seeds (non sowing), biodiesel for blending with HSD, a named oncology drug and retrofit kits for disabled vehicles, and omits several serials. Schedule II (6%) revises bio diesel description, omits entries, inserts renewable energy devices with an explanation for value allocation when bundled with taxable services. Schedule III (9%) and Schedule IV (14%) receive multiple insertions and substitutions for ores, plastics scrap, printed materials, railway stock and carbonated beverages.

Tax scope for seeds used for sowing clarified to exclude seeds intended for non-sowing uses.
Substitution of Schedule Sl. No. 86 restates the entry as "Seeds, fruit and spores, of a kind used for sowing" and adds an explanation that this entry does not cover seeds meant for any use other than sowing, effectuating a narrowed scope for the Schedule provision under section 11(1) of the Kerala State GST Act.