Pre-packaged and labelled exemption restricted: Schedule revisions limit GST exemptions to goods not pre-packaged and labelled.
The notification narrows Schedule exemptions by substituting ", other than pre-packaged and labelled" for multiple Schedule entries and omitting certain serials, thereby limiting exemptions to goods not pre-packaged and labelled. The Explanation is amended to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, requiring packages or labels to bear declarations mandated by that Act and its rules.

GST rate amendment adds a new schedule, reclassifies tariff entries and defines "pre-packaged and labelled" goods.
The State Government amends the Odisha GST notification to insert Schedule VII with a lower rate for specified goods, revise opening clauses and multiple schedule entries, substitute numerous tariff descriptions to identify items as "pre-packaged and labelled", insert and omit specific serial entries across Schedules I, II, III and VI, and redefine ''pre-packaged and labelled'' by reference to the Legal Metrology Act, 2009, thereby reclassifying and clarifying taxable goods and their applicable schedules.

Rescission of notification withdraws a prior State tax rate notification, subject to statutory savings for prior actions.
The Governor of Himachal Pradesh, on the Council's recommendations and exercising statutory rescission authority, withdraws Government Notification No. 45/2017-State Tax (Rate) (15 November 2017). The rescission preserves actions taken or omitted prior to rescission and becomes effective on 18 July 2022, with reference to the original publication of the rescinded notification.

State GST rate amendment: substituted taxable description to include fly ash bricks, fly ash aggregates and fly ash blocks.
Substitutes the table entry against Sl. No. 1, column (3) of Notification No. 02/2022 State Tax (Rate) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" pursuant to powers under sub section (1) of section 11 and sub section (1) of section 16 of the Himachal Pradesh Goods and Services Tax Act, 2017; the amendment takes effect on the 18th July, 2022 by Notification No. 10/2022 State Tax (Rate).

GST rate notification amendment inserts additional tariff entries for specified vegetable oils and fuels, altering serial numbering.
The notification amends the Puducherry GST (Rate) schedule by substituting "serial numbers 1" with "serial numbers 1AA", renumbering original S. No. 1 as S. No. 1AA, and inserting serial entries 1A-1O listing specified edible vegetable oils and their fractions (headings 1507-1518) and solid fuels (headings 2701-2703); it is made under the proviso to sub section (3) of section 54 of the Puducherry GST Act and comes into force on 18th July, 2022.

GST rate amendment replaces the prior table entry in the earlier notification, taking effect in mid July.
The Puducherry GST notification amends G.O. Ms. No. 3/2017 by substituting the entry in column (4) of the TABLE against serial number one with "6%", under the authority of the Puducherry Goods and Services Tax Act, 2017, and states that the amendment comes into force on 18th July 2022.

Pre-packaged and labelled classification revised, excluding such packaged goods from specified GST schedule entries and redefining packaging obligations.
The notification amends Schedule entries by substituting language to exclude goods that are "pre-packaged and labelled" from specified entries, rewords certain dairy and sugar/jaggery entries to apply only to non-pre-packaged and non labelled variants, omits particular serial numbers and entries from the Schedule, and replaces the Explanation's clause (ii) with a Legal Metrology-based definition of "pre-packaged and labelled" requiring statutory package or label declarations.

GST rate amendment creates a new lower slab and revises goods classification and packaging requirements under GST.
Notification amends multiple Puducherry GST schedules by inserting a new 0.75 per cent schedule, reclassifying and substituting numerous tariff entries to emphasise the qualifier "pre-packaged and labelled", adding and omitting specified goods across Schedules I, II, III and VI, and adopting the Legal Metrology Act, 2009 definition of "pre-packaged commodity" for GST classification; the changes take effect from the stated commencement date.

Option to pay tax on GTA services clarified: registered suppliers must issue invoices with declaration to qualify for exclusion.
The notification amends the Puducherry GST (Rate) table to omit the exclusion phrase concerning non-payment of State tax and adds a proviso that the entry does not apply where the supplier is registered, has exercised the option to pay tax on GTA services under forward charge, and has issued a tax invoice charging State tax with the prescribed Annexure-III declaration on the invoice.

GST rate amendments redefine exempt and nil-rated services, including postal, tour operator and healthcare accommodation provisions.
Amendments to the Puducherry GST rate notification alter the schedule of exempted and nil-rated services by omitting, substituting and inserting specified entries, including a nil-rated entry for certain Department of Posts services, an express entry for storage and warehousing of cereals, pulses, fruits and vegetables, a tour operator exemption for services partly performed outside India for foreign tourists with a proportionate-days or fifty-percent limitation and related day-counting rules, an exception to residence exemption when rented to a registered person, deletions of multiple serial entries, insertion of a proviso excluding certain hospital room charges from an entry, and specified clarifications for training/coaching services.

Goods Transport Agency option clarified under GST allowing forward-charge election and related input tax credit conditions.
The notification amends the Puducherry GST rate schedule to reclassify and set rates for various transport and health care services, restrict input tax credit where credit has not been taken for specified ropeway, renting and clinical establishment room services, and clarifies Goods Transport Agency treatment by prescribing a forward charge election procedure via Annexure V, including conditions on input tax credit when GTA opts to pay tax and transitional filing guidance.

GST notification amendment substitutes entry to include fly ash products in GST schedule for concessional classification.
Amendment to a GST notification substitutes the TABLE entry for serial number four to read Fly ash bricks; Fly ash aggregates; Fly ash blocks, changing the notified classification of those products; the change is made under the proviso to sub-section (1) of the GST Act provision and takes effect on the specified July 2022 commencement date.

Rescission of tax notification withdraws a prior GST notification, with prospective effect and savings for prior acts.
Rescission of an earlier notification under the Puducherry Goods and Services Tax Act, 2017 is effected by the Lieutenant Governor on recommendations of the Council, withdrawing G.O. Ms. No. 45/2017 Puducherry GST (Rate), dated 14th November, 2017; the rescission preserves actions or omissions done before rescission and specifies its date of commencement.

GST rate notification amendment replaces listed fly ash products entry, altering taxable classification under state GST framework.
The state GST rate notification substitutes the Table entry at Sl. No. 1, column (3) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the powers of sub-section (1) of section 11 and sub-section (1) of section 16 of the Goods and Services Tax Act; the amendment takes effect on the 18th day of July, 2022, thereby altering the classification of those fly ash building materials in the GST rate schedule.

Notification amendment for classification of fly ash building materials alters GST applicability under state law.
Amendment of a state GST notification substitutes the Table entry against serial number 4 to specify the taxable items as Fly ash bricks; Fly ash aggregates; Fly ash blocks, under the proviso to sub section (1) of section 10 of the Rajasthan Goods and Services Tax Act, 2017, with the amendment taking effect on the stated commencement date.

Notification amendment: substitution clarifies GST classification for fly ash bricks, aggregates and blocks, effective shortly.
Acting under the power conferred by sub section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017, the State Government substitutes the entry in column (3) against serial number 4 of the earlier notification with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment was notified July 16, 2022, and is to come into force on July 18, 2022.

Rescission of State GST notification: notification withdrawn with savings for prior actions and set to come into force.
State Government notification rescinds an earlier Government of Rajasthan notification under the Rajasthan Goods and Services Tax framework on the Council's recommendation, withdrawing that prior notification while preserving things done or omitted before rescission, and specifying a commencement date for the rescission.

GST notification amendment substitutes description of fly ash products, changing taxable enumeration and taking effect on commencement.
The notification amends the earlier Rajasthan GST notification by substituting, against Sl. No. 1, column (3) in the Table, the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The change is effected under the powers of sub-section (1) of section 11 and sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017, and the amendment takes effect on 18th July, 2022.

GST notification amendment updates taxable goods list to add vegetable oils and solid fuels and renumber entries accordingly.
The State Government amends a prior SGST notification by substituting "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA and inserting serial entries 1A-1O listing specified tariff headings for various vegetable oils and oil fractions and for solid fuels (coal, lignite, peat); the amendment takes effect on the stated commencement date under the powers of the Rajasthan Goods and Services Tax Act, 2017.

GST rate amendment updates State tax entry for specified item, effecting a revised rate and new commencement date.
Under the Rajasthan Goods and Services Tax Act, 2017, the State Government amends the earlier notification by substituting the entry in column (4) against S. No. 1 in the TABLE with 6%, and states that this substitution shall come into force on the 18th day of July, 2022.