GST exemption scope for specified services revised; cross border tour operator supplies partly exempt based on proportion of tour performed abroad.
The notification amends the Kerala SGST exemption schedule: it omits specific exclusionary phrases, deletes and substitutes multiple serial entries, inserts exceptions (including residence rented to registered persons), limits an air-travel concession to economy class from specified northeastern airports and Bagdogra, confines storage/warehousing exemption to cereals, pulses, fruits and vegetables, adds an exemption for ordinary postal services by the Department of Posts, and creates a tour-operator exemption for services to foreign tourists measured by proportion of tour days abroad or fifty percent of total consideration, with rules for counting fractional days.

GTA option to pay GST at concessional rate permits forward charge election with declaration and input tax limits.
The notification amends the state GST schedule to retariff transport and health services, adds ropeway passenger and goods transport entries, and establishes that Goods Transport Agencies may elect by Annexure V to pay GST under forward charge at a concessional rate but, if they do, shall not claim input tax credit on goods and services used to supply that service; the option is subject to a prescribed declaration before the financial year (with a transitional deadline for 2022-23). It also adds a concessional entry for specified clinical establishment room charges with input tax credit prohibition and new definitional provisions.

Late fee waiver for delayed Form GSTR-4 filing for a specified May-June period with retrospective effect.
The notification inserts a proviso waiving the late fee payable under section 47 for delay in furnishing Form GSTR-4 for the Financial Year 2021-22 for the period from 1st May, 2022 to 30th June, 2022. The amendment is made under section 128 of the Assam Goods and Services Tax Act, 2017 and is deemed to have come into force with effect from 26th May, 2022.

Amendment to SGST rate notification adds specified vegetable oils, fats and certain fuels to rate table, with renumbering and commencement.
Amendment substitutes and expands entries in the State Tax (Rate) notification by inserting specified tariff entries for edible vegetable oils, vegetable fats and certain solid fuels into the TABLE, adding serial numbers 1A-1O before the re numbered 1AA, and bringing the revised TABLE into force on the date of the notification.

GST rate amendment revises entry under Himachal Pradesh State Tax notification, effective by executive order.
Substitutes the entry in column (4) against S. No. 1 of the TABLE in Notification No. 3/2017-State Tax (Rate) with "6%"; issued under the power of section 11(1) of the Himachal Pradesh GST Act on Council recommendation and effective from 18th July, 2022 as Notification No. 8/2022-State Tax (Rate).

Pre-packaged and labelled goods exclusion clarified under state tax rates, defined by the Legal Metrology Act and applied across schedule entries.
Amends the State Tax (Rate) Schedule by substituting recurring provisos with the phrase ", other than pre-packaged and labelled" for multiple serial entries, substitutes certain full entries (notably dairy and sugar items) to exclude pre-packaged and labelled forms, omits specified serial entries, and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, thereby narrowing previous exclusions and clarifying applicability of the Schedule.

GST notification amendment substitutes fly ash bricks, fly ash aggregates and fly ash blocks in the specified table entry.
Further amendment is made to the Uttar Pradesh GST notification issued under the proviso to section 10 of the Uttar Pradesh Goods and Services Tax Act, 2017. In the table to the earlier notification, against serial number 4, the entry in column (3) is substituted to read: "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The amendment takes effect from 18 July 2022.

Fly ash products substitution changes the Uttar Pradesh GST notification entry with effect from 18 July 2022.
Fly ash bricks, fly ash aggregates and fly ash blocks are substituted as the relevant entry in the table of the specified Uttar Pradesh SGST notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is made under the State GST power with effect from 18 July 2022, as a further change to the earlier 2019 notification governing the relevant entry at serial number 4.

Exemption notification rescission under Uttar Pradesh GST withdraws an earlier exemption while preserving past acts and omissions.
Exemption notification under the Uttar Pradesh Goods and Services Tax Act, 2017 rescinds an earlier notification issued in 2017 under section 11(1), acting on the recommendations of the Council. The rescission operates prospectively and is expressly subject to the saving of things done or omitted to be done before the date of rescission. The notification is brought into force from 18 July 2022.

GST exemption notification amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks.
Amendment to the Uttar Pradesh GST exemption notification substituted the entry in the relevant table against Sl. No. 1 to specify Fly ash bricks; Fly ash aggregates; Fly ash blocks. The amendment was issued under the State GST law on the recommendation of the Council and was made effective from 18 July 2022.

Uttar Pradesh GST notification expands commodity entries for vegetable oils, coal, lignite and peat, with revised serial numbering.
Amends the Uttar Pradesh GST notification by substituting the reference to serial numbers "1" with "1AA" and renumbering S. No. 1 as S. No. 1AA. Before the renumbered entry, it inserts new serial numbers and entries for specified goods, including various vegetable oils and fats, edible mixtures or preparations of vegetable fats or oils, coal, lignite and peat. The amendment takes effect from 18 July 2022.

GST notification amendment substitutes the table entry with 6% and takes effect from 18 July 2022.
Amendment to the Uttar Pradesh Goods and Services Tax notification under section 11(1) substitutes the entry in column (4) against S. No. 1 in the table of the earlier notification with 6%. The amendment is issued by the Governor on the recommendations of the Council and comes into force on 18 July 2022.

GST exemption amendments redefine pre-packaged and labelled goods, narrowing exemptions for several food items and updating Schedule entries.
Amends the Uttar Pradesh GST exemption notification by revising multiple Schedule entries so that specified goods remain exempt only when supplied other than as pre-packaged and labelled commodities. The changes expressly cover curd, lassi, butter milk, jaggery of all types, cane jaggery, palmyra jaggery, khandsari sugar, and murki, while several other entries are similarly reworded to exclude pre-packaged and labelled supplies. Certain entries are omitted from the Schedule, and the Explanation is replaced to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009.

Uttar Pradesh SGST rate schedule updated with new entries, pre-packaged and labelled goods, and revised tax slabs for specified items.
Uttar Pradesh SGST rates and schedule entries are further amended across multiple tariff schedules, with repeated substitutions to apply the category of pre-packaged and labelled, and new entries inserted for goods such as curd, lassi, buttermilk, jaggery, khandsari sugar, puffed rice, ostomy appliances, orthopaedic appliances, maps, solar water heaters, e-waste, bicycle pumps, and other specified items. The rate structure is also revised by adding Schedule VII at 0.75 per cent and updating the applicable entries in Schedules I, II, III and VI. The expression pre-packaged and labelled is defined by reference to the Legal Metrology Act, 2009.

Uttar Pradesh GST amendments revise GTA forward charge conditions and add residential dwelling rent to registered persons.
Further amendments are made to the Uttar Pradesh GST rate notification by deleting specified words, inserting a further proviso for GTA services under forward charge with a prescribed declaration, omitting certain service words in another entry, and adding a new entry for renting of residential dwelling to a registered person. Annexure III is introduced to prescribe the declaration for GTA suppliers opting to pay tax under forward charge. The amendments take effect from 18 July 2022.

GST exemption notification amendments revise service entries, postal services, tourist tour valuation, and specified healthcare and training exemptions.
Uttar Pradesh GST exemption notification is amended with effect from 18 July 2022 to revise multiple service entries in the principal notification. The amendments omit specified words and several serial entries, alter the residential dwelling entry, substitute the air travel, warehousing, hospital room, and training or coaching entries, and insert new exemptions for certain postal services and proportionately valued tour operator services supplied to foreign tourists. The notification also updates the reference to the FIFA U-17 Women's World Cup 2020 by adding "whenever rescheduled."

GST rate notification updates transport, health care, and biomedical waste service classifications, while adding a forward-charge option for goods transport agencies.
GST rate notification under the Uttar Pradesh SGST regime is further amended by revising entries in the services rate table, including changes affecting passenger transport, goods transport, renting of goods carriages, supporting transport services, clinical establishment services, and biomedical waste treatment services. The notification also revises the explanation clauses by defining print media, clinical establishment, health care services, and goods transport agency, and introduces a new annexure prescribing the form and procedure for a Goods Transport Agency to opt for payment of GST under forward charge for a financial year.

GST rate amendment expands classifications and adds a new reduced-rate schedule, linking packaging standards to rate eligibility.
Amendment revises the State GST rate notification by inserting a new Schedule VII at a reduced rate, modifying the opening provisions, and systematically amending, inserting, renumbering or omitting multiple tariff entries across Schedules I, II, III and VI to reclassify goods-notably by qualifying many items as pre-packaged and labelled, adding specific healthcare, food, leather, machinery and e-waste entries, and redefining schedule coverage; the Explanation links the term pre-packaged and labelled to the Legal Metrology Act definition.

Forward charge option for GTA services allowed where supplier is registered and issues tax invoice with prescribed declaration.
The notification amends the State tax rate schedule to allow the entry to apply where the supplier has taken registration under the CGST Act and exercised the option to pay tax on GTA services under forward charge, provided the supplier issues a tax invoice charging Central Tax at applicable rates and makes the prescribed declaration in Annexure III on that invoice; it also inserts an entry treating renting of residential dwelling to a registered person as a taxable service and inserts the Annexure III declaration text.

Notification amendment: Fly ash bricks, aggregates and blocks substituted into the notified goods list under HGST Act, effective immediately.
Amendment under the proviso to sub section (1) of section 10 of the Haryana Goods and Services Tax Act substitutes the entry at serial number 4 in notification No.31/GST-2 with: "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby revising the notified goods list and altering the classification of those products under the referenced notification.