GST rate amendments redefine service exemptions, add postal and tour operator provisions, and recalibrate taxable services under state law.
The Tripura State GST Rate notification is amended to omit, substitute and insert specific service descriptions and provisos across the Schedule, clarifying scope of exemptions and taxable treatment. Key changes include exclusions and deletions of several entries, insertion of a residential rental exception for registered persons, substitution of economy air travel wording for specified airports, exemption of storage/warehousing services for certain agricultural produce, addition of low weight ordinary postal services, and a new partial exemption rule for tour operator services supplied to foreign tourists with a proportionate methodology and a 50% cap. Amendments also restrict certain training/coaching exemptions and add a proviso for clinical establishment room charges.

GST exemptions revised: partial exemption for tour operator services to foreign tourists and targeted changes to service entries.
The notification amends the Gujarat State GST rate schedule by omitting, substituting and inserting specified entries: removing certain postal, insurance and agency exemptions; narrowing the residential dwelling exemption where rented to a registered person; adding nil rated Department of Posts services for light envelopes; defining storage/warehousing exemption for cereals, pulses, fruits and vegetables; restricting economy class air travel exemption to specified states and Bagdogra; narrowing training/coaching exemptions; excluding certain high charge hospital rooms from a health exemption; and providing a partial exemption method for tour operator services supplied to foreign tourists.

GST classification and rate changes: Tripura updates state-tax treatment for transport, GTA option and healthcare services.
Amendment revises Tripura State GST rates and classifications for transport and health-care services, inserts ropeway transport and specific renting entries, restricts input tax credit where reduced rates apply, and prescribes an Annexure V declaration procedure for Goods Transport Agencies to opt to pay tax under forward charge for a financial year.

Goods transport agency forward-charge option requires a yearly declaration and restricts input tax credit at the concessional rate.
GTA services are restructured to allow forward-charge payment by the GTA at either 2.5 per cent State tax without input tax credit on inputs and input services, or 6 per cent State tax. The option must be made in Annexure V by 15 March of the preceding financial year and cannot be changed for one year. Passenger and goods transport by ropeways are separately subject to 2.5 per cent State tax where specified input tax credit is not taken. Tax entries are also introduced for higher-charged clinical establishment rooms and biomedical waste treatment services.

Electronic filing requirement: specified tax forms and reports must be furnished and verified electronically under Rule 131.
Certain prescribed Forms, returns, statements, reports and orders listed in Appendix II must be furnished electronically and verified as prescribed under sub rule (1) of Rule 131 of the Income tax Rules, 1962. The Director General of Income Tax (Systems), with Board approval, invokes sub rule (1) and sub rule (2) of Rule 131 to require electronic submission and prescribed verification for the listed documents, including the Annual Compliance Report on Advance Pricing Agreement (Form 3CEF).

Zero coupon zero principal instruments declared securities, requiring NPO issuance and Social Stock Exchange registration.
Central Government classifies zero coupon zero principal instruments as securities under the Securities Contracts (Regulation) Act, 1956. A zero coupon zero principal instrument is defined as an instrument issued by a Not for Profit Organisation that is registered with the Social Stock Exchange segment of a recognised stock exchange in accordance with applicable regulations.

Limitation extension for GST recovery and refund proceedings: pandemic period excluded and time limits adjusted accordingly.
The Government extends the time limit for issuance of recovery orders for tax shortfall and wrongly availed input tax credit for the 2017-18 period, and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications; the notification is effective from 1 March 2020.

Furnishing of GST CMP-08 statement required: self-assessed tax details for specified quarter due by prescribed deadline.
A proviso was inserted requiring specified persons to furnish a statement containing details of payment of self-assessed tax in Form GST CMP-08 of the Tripura State Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022 by 31st July, 2022, pursuant to section 148, amending Notification No. F.1-11(91)-TAX/GST/2021(PART).

Exemption from annual return filing for registered persons with turnover below the prescribed threshold in the specified financial year.
The Commissioner, on the recommendations of the Council, exempts a registered person whose aggregate turnover in the financial year 2021-22 is up to two crore rupees from filing the annual return for that financial year, providing targeted procedural relief tied to a turnover-based eligibility criterion under the Tripura State Goods and Services Tax Act.

Late-fee waiver deadline under Tripura GST is extended by substituting the earlier compliance cut-off with a later date.
The Tripura Government extends the deadline in the sixth proviso to the notification dated 5 January 2018 for the applicable late-fee waiver under the State GST framework. The earlier deadline of 30 June 2022 is substituted with 28 July 2022, under the State Government's power to waive penalty on the Council's recommendations.

GST compliance amendments revise registration, interest, refunds, electronic ledger transfers, and return reporting requirements for taxpayers.
The amendments provide for deemed revocation of suspended registration after pending returns are furnished, electronic credit ledger re-credit on repayment of erroneous refunds, and expanded payment and cash-ledger transfer mechanisms. They prescribe interest calculation for delayed tax payment and wrongly availed and utilised input tax credit. Refund rules are revised for exports, including electricity exports, export valuation, withheld refund claims and electronic processing. FORM GSTR-3B, annual return, reconciliation statement and related payment, refund and transfer forms are updated for revised reporting and compliance requirements.

Tariff value fixation sets revised import valuation benchmarks for edible oils, metals, brass scrap and areca nut effective immediately.
The Central Board substitutes revised TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to prescribe unit tariff values for specified edible oils, brass scrap, listed gold and silver categories (with scope explanations), and areca nut, thereby setting customs valuation benchmarks for those imported goods, effective from the stated commencement date.

Concessional aviation turbine fuel rate extended to specified regional connectivity routes, limited to listed routes and end dates.
The amendment inserts Sl. No. 7B to Notification No. 11/2017 to grant Aviation Turbine Fuel drawn by operators or cargo operators from Regional Connectivity Scheme airports a concessional rate of 2% for the RCS routes specified in the inserted Annexure, each route subject to its stated end date; the amendment is effective from 16 July 2022.

Rescission of Notification revokes a prior state GST rate notification while preserving prior actions and records.
The Governor, on the Council's recommendation and under powers conferred by section 11 of the State GST Act, has issued an order rescinding Notification No.45/2017-State Tax (Rate), subject to a saving provision preserving things done or omitted before rescission; the instrument specifies an operative date and administrative file reference.

State tax rate amendment substitutes description for fly ash products, altering the taxable goods listing with an effective date.
The notification amends Notification No. 2/2022 State Tax (Rate) by substituting, in the Table against Sl. No. 1, the column (3) entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". Issued under the powers of sub section (1) of section 11 and sub section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017, the amendment takes effect on the 18th day of July, 2022.

Tax notification amendment: insertion of tariff entries for various vegetable oils and solid fuels, altering state tax schedule.
The notification amends Notification No. 5/2017-State Tax (Rate) by substituting "serial numbers 1" with "serial numbers 1AA", re-numbering S. No. 1 as 1AA and inserting new serial entries 1A-1O that enumerate specific vegetable and fixed oils, edible mixtures of such fats and oils, and certain solid fuels (coal, lignite, peat). The changes are made under the Governor's taxation powers and take effect on the specified commencement date.

State GST rate amendment replaces the prescribed rate entry for a listed item, changing the applicable state tax rate.
Substitutes the entry in column (4) against S. No. 1 in the TABLE of Notification No. 03/2017-State Tax (Rate) with 6%, thereby changing the prescribed State GST rate for that serial entry under the powers of section 11(1) of the Bihar Goods and Services Tax Act, 2017.

Pre-packaged and labelled classification clarified; schedule entries amended to exclude such goods and definition aligned with legal metrology.
The notification amends the Schedule of Notification No. 02/2017-State Tax (Rate) by substituting the phrase ", other than pre-packaged and labelled" for various existing qualifying phrases across multiple serial entries, replaces entries for certain dairy and sugar products, omits specified serial entries, removes the word "purified" in one entry, and substitutes an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009; the amendments commence on the stated effective date.

GST rate amendment creates new tariff category and revises rates for pre-packaged goods under Bihar SGST.
Amendment to Bihar SGST rates modifies Notification No. 01/2017 by substituting, inserting and omitting tariff entries across Schedules I, II, III and VI; inserts a new Schedule VII for goods not covered in specified Schedule VI entries; substitutes descriptions to specify "pre-packaged and labelled" goods; adds and omits specific goods and headings including dairy, jaggery, puffed rice products, ostomy and orthopaedic appliances, leather headings, machinery, knives, utensils and E-waste; and revises definitions by aligning "pre-packaged and labelled" with the Legal Metrology Act, 2009. The amendments commence on the stated effective date.

Option to pay tax on GTA services now requires registration, tax invoice and prescribed annexure declaration under amended Bihar SGST.
The notification amends rate-entry conditions to provide that the exclusion does not apply where the supplier is registered under the Bihar GST Act, has exercised the option to pay tax on GTA services under forward charge, has issued a tax invoice charging State Tax at applicable rates, and has made the prescribed declaration on that invoice as set out in Annexure III; it also inserts a new entry making renting of residential dwelling to a registered person taxable and inserts Annexure III declaration.