Reverse charge: recipients must pay state GST on intra state supplies of specified mint essential oils when supplier is unregistered.
Kerala inserts a new entry covering specified essential oils other than citrus (peppermint and specified mint oils) and provides that State tax on intra State supplies of these goods shall be paid on a reverse charge basis by the recipient where the supplier is unregistered and the recipient is registered, effective 1 October 2021.

GST rate amendment expands concession to fortified rice kernel supplies for approved welfare schemes, lowering intra-state tax rate.
The Kerala SGST notification is amended to substitute the Serial No. 1 entry to cover (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; the term "food preparations" in the corresponding column is replaced by "goods". The amendment is effected under section 9(1) of the Kerala SGST Act and is effective from 1st October, 2021 to implement the GST Council's recommendation on concessional rates for such supplies.

GST rate adjustment reduces tax on specified covid treatment medicines and anticoagulants for a limited temporary period.
Notification exempts or caps Kerala State tax on specified medicines used in COVID-19 treatment and certain anticoagulants by reference to tariff items, prescribing nil tax for some biologics and a reduced tax rate for other listed drugs, with the reduced treatment limited to the notification's stated operative period.

Correction to GST notification: targeted textual amendments to serial entries, bracketed sub items, and schedule references.
Correction to a State GST notification revises internal table entries by omitting specified sub clauses, substituting and expanding bracketed lettered sub items, inserting new serial items to add bracketed references, and substituting a schedule citation in an Explanation. It also removes wording that tied the 'Scheme of Classification of Services' to an annexed notification.

Corrigendum to GST notification modifies wording on table reference and excess amount calculation for clarity in tax administration.
Corrigendum directs that the phrase "of the table below" be substituted with "of the said Table" and that "as in excess of the amount" be substituted with "as is in excess of the amount calculated at the rate", refining the Table reference and clarifying description of excess amount calculation.

Substitution of entries: corrigendum narrows eligible items and replaces "food preparations" with "goods" in the notification.
Corrigendum substitutes the column (3) entry for serial number one with two categories: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a government-approved programme; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government-approved schemes; and replaces the term "food preparations" with "goods" wherever it appears in column (4).

Corrigendum: insertion of phrase clarifies that the notification's second paragraph refers specifically to entries in the table.
Corrigendum directs that, in the second paragraph of the referenced finance department notification, the words "in the Table" be inserted immediately after the words "In the said notification," narrowing the paragraph's reference to matters specified in the table and thereby effecting a limited textual correction to the original notification.

Corrigendum to notification: omits specified serial entries and revises prescribed wording in the notification.
Corrigendum directs precise textual amendments to the earlier finance notification by omitting serial entries (ii) and (iii); deleting the words 'in all columns' following 'entries relating thereto' at serial entry (viii); and substituting the phrase 'after the words "for which"' in place of 'before the word "total"' at serial entry (x), effecting administrative corrections to the notification's wording without creating new substantive provisions.

Amendment to GST notification: insertion of an additional sub section reference alters the scope of notified provisions under state law.
The State Government, under the delegated power of sub section (6D) of section 25 of the Rajasthan GST Act, amends its notification of 26 March 2021 by inserting the words, brackets, figure and letter "sub section (6A) or" after the phrase "hereby notifies that the provisions of" in the first paragraph, thereby formally modifying the scope of the notified provisions.

Annual return compliance revised: mandatory electronic filing and reconciliation statement requirements expanded for specified taxpayers.
Rule 80 is replaced to mandate electronic filing of annual returns in FORM GSTR-9 (with FORM GSTR-9A for composition taxpayers and FORM GSTR-9B for e-commerce operators collecting tax at source) by the due date, and requires taxpayers above the turnover threshold to file a self-certified reconciliation statement in FORM GSTR-9C with the annual return through the common portal or a notified Facilitation Centre.

Commencement of amendment provisions: sections 4 and 5 declared to commence from the appointed date under enabling power.
The State Government, exercising the enabling power conferred by sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Act, 2021 (Act No.8 of 2021), by notification dated October 1, 2021, appoints the 1st day of August, 2021 as the date on which the provisions identified in the Act (sections 4 and 5) shall come into force.

Commencement of Amendment to Section 50: provisions appointed to operate from an earlier specified commencement date.
The State Government, under sub section (2) of section 1 of the Rajasthan GST (Amendment) Act, 2021, appoints 1 June 2021 as the date on which the provisions of Section 6 of the Amendment Act, amending Section 50 of the Rajasthan GST Act, 2017, shall come into force by Finance Department notification.

Anti-dumping duty on jute products extended to remain in force through 31 May 2022 to maintain import safeguards.
Amendment inserts paragraph 3 into the principal notification to provide that, notwithstanding paragraph 2, the anti dumping duty on specified Jute products originating in or exported from Bangladesh and Nepal shall remain in force up to and inclusive of the 31st May, 2022, unless revoked, superseded or amended earlier. This follows a sunset review request and exercise of powers under the Customs Tariff Act and the Anti dumping Rules to continue the existing duty imposed by the principal notification.

SGST exemption on specified COVID-19 medicines introduced, with nil or reduced state tax rates and limited validity.
Notification under Section 11(1) of the Haryana Goods and Services Tax Act, 2017 exempts specified COVID-19 medicines from State tax beyond the rates set in the Table: certain listed drugs are subject to a nil state tax rate while others are subject to a reduced state tax rate as specified. The exemption applies to goods identified by tariff headings and descriptions and is effective from 1 October 2021 through 31 December 2021.

GST amendment expands exempted goods to include unit packed food for free distribution and fortified rice kernel supplies.
Amendment substitutes the table entry for serial number 1 to specify (a) unit container food preparations intended for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; and replaces the term "food preparations" with the word goods in the corresponding column. The amendment is effective from 1st October 2021.

GST amendment adds non citrus essential oils to the notified list, applying to registered and unregistered persons.
Amendment inserts serial 3A into a GST notification to add tariff items 33012400, 33012510, 33012520, 33012530 and 33012540 covering "following essential oils other than those of citrus fruit," specifically peppermint and specified other mint oils; the amendment applies to Any Unregistered Person and Any Registered Person and takes effect on the 1st day of October, 2021.

Classification of seeds for sowing clarified under GST schedule, specifying inclusion of sowing seeds and exclusion of other uses.
Substitution of a Schedule entry to classify seeds, fruit and spores, of a kind used for sowing within the State GST Schedule, with an explicit explanation excluding seeds meant for any use other than sowing; amendment issued under the State GST statutory powers and effective on the notified implementation date.

GST rate amendments: reclassification and schedule revisions altering taxable goods and renewable energy provisioning.
Notification amends the Haryana GST schedules by inserting, substituting and omitting tariff entries: Schedule I adds specified agricultural and fuel-related items, a listed pharmaceutical and retrofit kits for disabled vehicles and omits several entries; Schedule II redefines biodiesel classification, omits multiple entries and inserts renewable energy devices with a value apportionment explanation; Schedule III adds ores, plastic scrap, revised packing and printed matter descriptions, railway rolling stock headings and parts; Schedule IV adds carbonated fruit beverages. The amendments commence on the notified date.

GST exemption extended to services linked to AFC Women's Asia Cup and new nil-rated national permit services.
The notification amends the state GST exemption schedule to add an alternative charitable registration category, add nil-rated entries for services related to the AFC Women's Asia Cup (subject to certification by the Director (Sports)), create a nil-rated entry for National Permit services for goods carriages, insert "whenever rescheduled" for hosted events, change specified year references, omit an identified serial, and adjust an eligibility threshold; amendments take effect from the stated date.

GST service classification amended: expands taxable IP transfers, admissions and transport categories, and inserts new job work entry.
Amendments to notification No.46/ST-2 revise service classifications: add "or 12AB" alongside "12AA" for charitable recognition, reclassify and explicitly list transfer or permitting use of Intellectual Property rights as a distinct taxable service, add job work for manufacture of alcoholic liquor, substitute admissions categories to separate theme park and performance admissions from casinos and specified sporting events, correct a Schedule reference in an Explanation, and insert Annexure entries classifying domestic multimodal transport of goods. The notification is effective as of the stated commencement date.