GST rate amendment: adds new tariff schedule and ties pre-packaged and labelled goods to revised tariff treatment.
The notification amends the State GST tariff schedules by inserting an additional tariff schedule, revising Schedule VI entries for gemstones and synthetic stones, and modifying numerous entries across Schedules I, II, III and VI to add, omit or substitute commodity descriptions-notably qualifying many food and other items as ", pre-packaged and labelled"-and by substituting an Explanation that adopts the Legal Metrology Act definition of "pre-packaged and labelled" for labelling compliance; the amendments take effect from the stated operative date.

GST exemption amendments narrow and clarify service exemptions, add tour-operator relief for foreign tourists performed outside India.
Amendments revise Andhra Pradesh GST exemptions and classifications by omitting certain service descriptions, deleting multiple serial entries, and inserting or substituting specific entries: nil-rated postal items for light envelopes and storage/warehousing limited to cereals, pulses, fruits and vegetables; qualification of residential exemption where the dwelling is rented to a registered person; a defined exemption for tour operator services to foreign tourists for the portion performed outside India with proportionate-day and half-day rules; clarification of training, air travel and healthcare room-charge provisos. The notification is effective from 18th July 2022.

GST classification changes: transport and clinical services reclassified with revised rates and input tax credit limits enforced.
Amendments modify the schedule of taxable services under the Andhra Pradesh GST Act: add and reclassify transport and health related services (including ropeway passenger and goods transport, renting of goods carriage with fuel included, GTA services, and biomedical waste treatment), prescribe revised tax rates for specific service sub items, impose restrictions on input tax credit where lower rates apply, define "clinical establishment" and "health care services," and introduce Annexure V enabling GTAs to opt to pay GST under forward charge for a Financial Year. These changes take effect from 18 July 2022.

External commercial borrowing limits are temporarily enhanced for borrowings raised within the specified eligibility period.
External commercial borrowing limits are temporarily enhanced from USD 750 million or its equivalent per financial year to USD 1,500 million or its equivalent per financial year. The enhanced limit is available only for external commercial borrowings raised up to December 31, 2022.

Late fee waiver for delayed GSTR-4 filing extends compliance relief under the Uttarakhand GST framework.
Late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is waived for the specified period under the Uttarakhand Goods and Services Tax framework. The amendment inserts an additional proviso in the existing notification governing waiver of late fee, and extends relief for returns filed during the stated compliance window.

Rescission of State GST notification under Section 11(1) makes prior provisions ineffective, effective from 18 July 2022.
Amendment rescinds parts of a prior departmental notification by exercise of power under Section 11(1) of the Madhya Pradesh Goods and Services Tax Act, 2017, while preserving actions done or omitted before the rescission; the amendment is deemed to have come into force from the 18th day of July, 2022.

GST notification amendment substitutes classification to list fly ash bricks, aggregates and blocks, changing taxable goods scope.
Amendment modifies the TABLE entry at serial number 4 by substituting the description with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the proviso to sub section (1) of Section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017, effective from the eighteenth day of July, 2022, thereby changing the statutory goods classification for that entry.

GST classification of fly ash products revised: substitution of specified product entries alters notified product description and applicability.
Amendment revises the Table entry for serial number 4 by substituting the column (3) description with Fly ash bricks; Fly ash aggregates; Fly ash blocks, effected under the powers of sub-section (2) of Section 23 of the Madhya Pradesh Goods and Services Tax Act, 2017, and made operative from 18th July, 2022.

GST notification amendment substitutes fly ash product entries, altering taxable classification and effective retroactively under state GST provisions.
Amendment substitutes the product description in an existing State GST notification to specify Fly ash bricks, Fly ash aggregates and Fly ash blocks as the entries in the relevant table against the first serial number, thereby changing the notified classification of those construction products under the State GST framework; the amendment is issued under the State's GST powers on Council recommendation and is stated to have retrospective effect from an earlier specified date.

GST rate structure amended to add a new levy on specified goods and standardise the term 'pre-packaged and labelled'.
The notification amends state GST schedules to reclassify, add and omit tariff entries across multiple rate Schedules, substitutes the qualifier "pre-packaged and labelled" in numerous Schedule I entries, inserts a new Schedule VII levy applicable to specified tariff headings, revises Schedule II, III and VI descriptions (including additions for ostomy and orthopaedic appliances, leather categories, solar water heaters, E waste and specific machinery), and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.

Option to pay tax on GTA services allowed when supplier registers and issues invoice with Annexure III declaration.
The amendment permits the GTA entry to be inapplicable where the supplier is registered under the MPGST Act, has elected to pay tax on GTA services under the forward charge, has issued a tax invoice charging State Tax at applicable rates, and has made the prescribed declaration in Annexure III on that invoice; it also inserts a new taxable entry for renting of residential dwelling to a registered person and adds Annexure III declaration text.

GST exemptions updated to revise covered services, add a tour-operator foreign tourist exemption, and amend postal and healthcare entries.
The notification amends the prior State GST schedule by omitting certain entries and wording, substituting revised descriptions for specific services (including air travel routes and storage/warehousing of selected agricultural produce), inserting Department of Posts entries for low-weight postal items, narrowing residential exemptions where rented to registered persons, confining certain training/coaching exemptions, and introducing a structured tour-operator exemption for services supplied to foreign tourists with proportional allocation rules and examples; a health-care room proviso and the effective commencement are also specified.

Notification amendment adds multiple edible oil and fuel commodity entries and renumbers serials, effective with retrospective operation.
The State Government, exercising powers under the proviso to sub section (3) of the relevant GST provision, amends the prior departmental notification by inserting multiple new commodity entries (notably edible oils and certain solid fuels and peat) with tariff headings, renumbering the original Serial No. 1 as 1AA and inserting serials 1A-1O before it; the amendment is made effective retrospectively from the stated operative date and issued on the Council's recommendation.

Pre-packaged and labelled status limits GST exemption scope, amending schedule entries and defining term under Legal Metrology.
The amendment replaces qualifying phrases in multiple Schedule entries with the qualifier "other than pre-packaged and labelled", substitutes specified product entries, omits certain serial numbers and deletes the word "purified" in one entry; it defines "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 declaration requirements and is deemed effective from 18th July 2022.

GST rate amendment: specified table entry's tax rate substituted, change effective from July 2022.
The State Government substitutes the entry in column (4) against S. No. 1 of Notification No. F A 3-34-2017-1-V (67) with the rate 6%. The amendment is made under powers conferred by sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017, on Council recommendation, and is deemed effective from 18 July 2022.

Goods Transport Agency option: mechanism for annual election to pay GST under forward charge with year-long irrevocability.
The notification amends GST entries to reclassify and adjust tax treatment of passenger and goods transport services, adds ropeway transport and certain renting and supporting transport services, and restricts input tax credit for specified entries. It creates an annual option for Goods Transport Agencies to elect forward-charge payment of GST via Annexure V, makes that option irrevocable for the year and links credit denial where the GTA pays tax at the concessional rate. Clinical establishment room charges above a per-day threshold and biomedical waste treatment services are newly covered, and several definitions are added. The amendment is effective from the stated July commencement date.

State tax rate amendment inserts specified edible oils and solid fuels into the taxable schedule, effective mid July.
Amendment substitutes the reference to serial numbers 1 with serial numbers 1AA, re numbers S. No. 1 as S. No. 1AA and inserts new serial entries listing specified tariff headings and descriptions for various edible vegetable oils and preparations, and for coal, lignite and peat; the amendment takes effect on the 18th day of July, 2022.

State tax rate amendment changes the listed table entry for the specified supply, taking effect in mid July.
The Governor, on the Council's recommendation and under sub section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017, amends Notification No. 3/2017 by substituting the entry in column (4) against S. No. 1 in the TABLE with 6%; the notification comes into force on 18 July 2022.

Pre-packaged and labelled classification clarified, tying GST rate treatment to compliance with legal metrology labelling requirements.
The notification amends the Schedule to the Mizoram State Tax (Rate) by substituting the phrase "other than pre-packaged and labelled" for prior wording in multiple Schedule entries, omitting certain serial entries, and replacing the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, thereby conditioning eligibility in those Schedule items on compliance with legal metrology packaging and labelling declarations.

GST rate amendment introduces a new nominal slab and revises schedules to focus on 'pre-packaged and labelled' goods.
The notification amends the Mizoram SGST rate schedule by adding an additional nominal rate category, inserting Schedule VII, and revising multiple tariff entries across Schedules I, II, III and VI. Many entries are modified to require goods to be "pre-packaged and labelled", new items (including food products, medical and orthopaedic appliances, certain leather and paper goods, solar water heaters, pumps, e waste and parts) are inserted, and various entries are omitted or renumbered. The Explanation is revised to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, and an effective commencement date for the amendments is specified.