GST rate amendments revise exempt and nil-rated services, clarifying tour-operator, postal, residential and storage exemptions.
The notification amends the State GST rate schedule by omitting a recurring descriptive phrase from multiple serial entries, deleting several serials, and substituting or inserting specific service descriptions. Key operative changes: residence exemption now excludes dwellings rented to registered persons; air travel exemption limited to economy class from specified northeastern points; storage/warehousing exemption confined to cereals, pulses, fruits and vegetables; postal services for lightweight ordinary post made nil-rated; and a tour-operator exemption permits exclusion of the portion of service performed outside India subject to proportional or 50% cap with day-count rules.

GST rate amendments: GTA may opt to pay tax under forward charge via Annexure V, altering rates and input credit rules.
Amendment revises the Schedule to Notification No. 11/2017 by substituting, omitting and inserting entries that reclassify transport, renting and health care related services with specified GST rates and corresponding restrictions on input tax credit. A regime for Goods Transport Agencies is introduced under which a GTA may exercise an option via Annexure V to pay GST on its services under forward charge for a financial year; where the GTA opts to pay at the lower rate it cannot claim input tax credit for goods and services used in supplying those services. New definitions for clinical establishment, health care services, print media and goods transport agency are inserted and an Annexure V form and deadlines are prescribed.

Rescission of Notification: prior GST notification withdrawn while preserving actions completed before its repeal.
The Government, exercising its statutory grant of power under the Karnataka Goods and Services Tax Act, rescinds the earlier Government of Karnataka Notification No. 45/2017 dated 14th November, 2017, except as regards actions done or omitted to be done before the rescission. The rescission takes effect from the notified commencement date and preserves prior completed acts or omissions under the earlier notification.

GST notification amendment substitutes goods to include fly ash bricks, aggregates and blocks; effective mid July.
Amendment to Notification (02/2022) substitutes the entry in column (3) against Sl. No. 1 in the Table with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Karnataka Goods and Services Tax Act, 2017; the substitution takes effect on 18th July, 2022.

Composition scheme entries amended to include fly ash bricks, aggregates and blocks, altering composition eligibility under GST rules.
Amendment under the proviso to sub section (1) relating to the composition levy substitutes, against serial number 4 in the TABLE of the earlier notification, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks," and the notification takes effect on 18th July, 2022.

Classification amendment: Fly ash bricks and aggregates re-specified under state GST notification, effective mid July.
Amendment under the Karnataka Goods and Services Tax Act substitutes, at serial number 4 column (3) of the cited notification, the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks," thereby re-specifying the classification of those goods; the amendment takes effect on 18th July 2022.

Notification amendment: substitution of listed fly ash products in GST schedule, altering their classification and coming into force shortly.
The notification amends the Table in Government Notification (05/2019) by substituting, against serial number 4 and column (3), the existing entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks," thereby altering the Schedule classification of those goods. The substitution is effected under delegated powers granted by the goods and services tax statute and takes effect from the stated commencement date.

Tax rate amendment under state GST adjusts notified rate for specified entry; changes take effect soon.
The amendment replaces the entry in column (4) against serial number one in the Table of the prior notification, thereby altering the notified tax rate for that listed category; the change is made under sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 and is brought into force from the notified commencement date.

Pre-packaged and labelled classification altered to exclude specified goods from exemption, changing Schedule entries under state GST.
The notification amends the GST Schedule by substituting the words "pre-packaged and labelled" in numerous Schedule entries, replaces certain entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and removes a purification qualifier. It substitutes the Explanation to define "pre-packaged and labelled" by reference to "pre-packaged commodity" under the Legal Metrology Act, 2009, requiring package or label declarations as per that Act. The amendments take effect on 18 July 2022.

Pre-packaged and labelled goods face new tariff classifications and an added Schedule, effective mid-July under GST
The notification amends Karnataka GST schedules by adding Schedule VII at a specified rate, revising multiple schedule entries to focus coverage on goods that are pre-packaged and labelled, inserting, omitting and reclassifying tariff items (including food products, medical and orthopaedic appliances, machinery, leather goods, e-waste and gemstones), and substituting the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009; it also sets the commencement date of the notification.

Option to pay tax on GTA services requires invoice and Annexure III declaration to apply under amended notification.
The notification amends the Karnataka GST schedule to allow an exception where a supplier registered under the KGST Act who has exercised the option to pay tax on GTA services under forward charge may apply that entry provided the supplier issues a tax invoice charging State Tax at applicable rates and includes the prescribed Annexure III declaration; it also removes specified service items from another entry, inserts an entry treating renting of residential dwelling to a registered person as taxable, and adds Annexure III as the required declaration form.

GST exemption amendments redefine exempt supplies and modify treatment of postal, tour operator, storage and healthcare services.
The notification amends the state GST schedule by inserting, substituting and omitting entries to redefine exempt supplies and service classifications: it specifies nil-rating for certain Department of Posts ordinary postal items, exempts storage and warehousing of cereals, pulses, fruits and vegetables, inserts a defined exemption rule for tour operator services supplied to foreign tourists performed partly outside India with a proportional or capped exemption, modifies residential rental and healthcare room charge treatments, and deletes or alters multiple other serial entries affecting service taxability.

GST rate amendments alter rates and restrict input tax credit for specified transport, GTA option, and certain clinical services.
The notification amends Karnataka GST tariff entries to modify rates and eligibility for input tax credit for specified passenger and goods transport services (including ropeways), substitutes entries for GTA services introducing a lower rate with an explicit input tax credit disallowance, inserts a new taxable entry for certain clinical establishment room charges with credit restriction, expands definitions for print media, clinical establishment, health care services and goods transport agency, and prescribes Annexure V by which a GTA may opt to pay GST under forward charge for a financial year, subject to declared deadlines and a one year non revocation rule. The amendments take effect from the stated commencement date.

Work from Home permissions in SEZ units require Development Commissioner approval and accounting of export revenue.
A new rule permits Units to authorize specified employees to work from home or outside the SEZ subject to Development Commissioner permission, proposal submission, and compliance conditions. Eligible categories include IT/ITeS staff, temporarily incapacitated, travelling and offsite employees. Permissions are time limited, extendable on compliance, and require attendance records and limits on the proportion of workforce covered unless higher numbers are approved for bona fide reasons. Remote work must relate to approved Unit services and projects; departing employees must be un tagged. Units may temporarily remove specified equipment to the Domestic Tariff Area without duty with authorised certificates and recordkeeping, subject to Specified Officer approval.

Aadhaar authentication allowed for specified reporting entities under PMLA for identity verification purposes after privacy and security compliance.
The Central Government authorises the listed reporting entities to perform Aadhaar authentication under the Aadhaar Act for the purposes of section 11A of the Prevention of Money laundering Act, having been satisfied that those entities meet the Aadhaar Act's privacy and security standards and after consultation with the Unique Identification Authority of India and the appropriate regulator.

International Financial Services Centre rules expand acceptable foreign identity documents and relax record retention obligations for foreign-national clients.
Amendments permit reporting entities located in an International Financial Services Centre to treat the head of the entity as a specified person, accept foreign national identity or voter cards and foreign bank statements as valid documents, and exempt IFSC-based entities from record reception, storage, safeguarding and retrieval obligations for clients who are foreign nationals.

Rescission of Notification withdraws a prior GST notification prospectively, subject to a savings clause preserving prior acts.
The State Government rescinds a prior Finance Department GST notification under its executive authority, withdrawing that notification prospectively while preserving acts done or omitted before rescission through a savings clause; the rescission is declared to come into force on a specified commencement date.

Pre-packaged and labelled exclusion updated: several GST schedule entries now exclude pre-packaged and labelled goods.
The notification amends multiple Schedule column (3) entries by substituting prior exception clauses with the phrase ", other than pre-packaged and labelled" for various commodities (dairy products, jaggery and sugars, murki, and others), omits certain serial entries, and replaces an Explanation clause to define "pre-packaged and labelled" by reference to the statutory pre-packaged commodity definition requiring legally mandated package or label declarations. The amendments become effective on the specified commencement date.

GST rate amendment refines taxable coverage by linking specific tariff entries to pre-packaged and labelled goods.
Notification amends Nagaland GST schedules by introducing a new 0.75 per cent category in Schedule VII, substituting and omitting numerous tariff entries across Schedules I-VI, and inserting "pre-packaged and labelled" language to limit rate applicability to packaged commodities; it also adds and reclassifies specified goods (including dairy preparations, jaggery, snack foods, orthopaedic and ostomy appliances, maps, solar water heaters, leather goods, knives and kitchenware, pumps, agricultural machines, e-waste, diamonds and synthetic stones), revises explanatory text to adopt the Legal Metrology Act definition of "pre-packaged and labelled", and fixes the commencement date.

Option to pay tax on GTA services: registration, State Tax invoice and prescribed declaration now required for forward charge.
The notification amends the GST entries to omit a reference to non-payment of central tax in one entry and to provide that the entry will not apply where the supplier is registered under the NGST Act, has exercised the option to pay tax on GTA services under forward charge, issues a tax invoice charging State Tax at applicable rates, and makes the prescribed declaration in Annexure III; it also inserts a new entry for renting of residential dwelling to a registered person and adds Annexure III containing the required declaration.