Concessional rate on intra state supply of bricks revised to specify fly ash products, subject to non availment of ITC.
Amendment narrows concessional rate eligibility for intra state brick supplies by substituting the relevant notification entry to specify "Fly ash bricks; Fly ash aggregates; Fly ash blocks" and conditions the concessional rate on non availment of input tax credit; the change modifies Notification No. 02/2022 Central Tax (Rate) and comes into force as stated in the notification.

GST rate amendment adds specific vegetable oils and certain solid fuels to the notified tariff entries under state GST.
The notification amends the Sikkim GST rate schedule by substituting the reference "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA, and inserting new serial entries 1A-1O listing specific tariff headings for various edible vegetable oils, related vegetable fats and preparations, and specified solid fuels (coal, lignite and peat). The amendment is issued under the proviso to sub section (3) of section 54 of the Sikkim GST Act, 2017, on the Council's recommendation and comes into force on 18th July, 2022.

Inverted duty structure: expands goods list excluding refund of unutilised input tax credit under section 54(3).
Amendment to Notification No.5/2017 Central Tax (Rate) replaces "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts serials 1A-1O listing specific tariff headings for various vegetable oils, fats, edible preparations and certain solid fuels; these goods are specified as supplies for which no refund of unutilised input tax credit shall be allowed under section 54(3).

UTGST schedule amendment: insertion and renumbering of tariff entries affecting vegetable oils, coal, lignite and peat.
Amendment substitutes "serial numbers 1" with "serial numbers 1AA" in the opening proviso; re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A-1O before that re numbered entry, identifying specified vegetable and fixed oils (and edible preparations) and certain solid fuels (coal, lignite, peat). The notification modifies the schedule of tariff entries in the principal UTGST rate notification and specifies the date the amendment comes into force.

IGST rate notification amendment inserts additional goods headings expanding scope of rate schedule and refund exclusions.
The notification amends Notification No. 5/2017 by substituting the proviso reference, re-numbering S. No. 1 as S. No. 1AA and inserting new serial numbers 1A-1O that list specific tariff headings for various vegetable oils, edible mixtures and preparations, and certain coal, lignite and peat products, thereby modifying the rate table. The amendment is given an effective commencement date.

GST rate amendment replaces the specified table entry's tax rate for the notified supply, effective from the government's notified date.
The State Government amends Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 with a new tax rate; the amendment is made on the recommendations of the Council and is to come into force on the government-notified commencement date, as notified by the Commercial Taxes Division, Finance Department.

Concessional IGST rate change increases levy on specified inter State supplies, taking effect in mid July.
Amendment by Notification No. 08/2022 substitutes the rate shown in column (4) of the Table against serial number 1 in Notification No. 3/2017 Integrated Tax (Rate), increasing the concessional IGST rate for specified inter State supplies; the change is promulgated under the Integrated GST Act and comes into force on the 18th day of July, 2022.

UTGST rate revision substitutes the prescribed rate for the listed entry, altering Union Territory tax liability effective mid-July.
Amendment substitutes the entry in the TABLE against Serial No. 1, column (4) of Notification No. 3/2017-Union Territory Tax (Rate) with 6%, effected by Notification No. 08/2022 under section 8(1) of the Union Territory GST Act, and coming into force on 18 July 2022.

Concessional CGST rate revised for supplies to exploration and production, amendment substitutes higher rate in existing notification.
The Central Government, on the recommendation of the Council, amends Notification No. 3/2017 Central Tax (Rate) by substituting the rate entry in column (4) against the specified serial number in the Table, thereby altering the concessional CGST treatment for supplies to exploration and production; the amendment is made by Notification No. 08/2022 Central Tax (Rate) dated 13 July 2022 and comes into force on 18 July 2022.

Pre-packaged and labelled exclusion narrows SGST Schedule entries and adds Legal Metrology definition for package declarations.
The notification amends the Schedule to Notification No. 2/2017-State Tax (Rate) by substituting the phrase ", other than pre-packaged and labelled" into numerous column (3) entries, rewording specific product descriptions (including dairy products, jaggery and sugar variants, murki, and others), omitting certain serial entries, and replacing Explanation clause (ii) with a Legal Metrology Act-based definition of "pre-packaged and labelled" that requires statutory declarations on the package or label.

Pre-packaged and labelled goods exclusion clarified: GST exemption limited to supplies other than pre-packaged and labelled.
Amendment restricts GST exemption entries by substituting qualifying language so that listed commodities are exempt only when ", other than pre-packaged and labelled", replaces certain column (3) entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and revises the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.

Pre-packaged and labelled goods exclusion clarified under UTGST, amending schedule entries and defining the term by Legal Metrology criteria.
The notification amends the UTGST rate Schedule by substituting numerous Schedule entries to exclude items that are "pre-packaged and labelled", omitting certain serial entries and altering specific item descriptions, and replaces Explanation clause (ii) with a definition equating "pre-packaged and labelled" to a "pre-packaged commodity" under the Legal Metrology Act, 2009 where packaging or labelling must bear the Act's declarations.

Absolute exemption from IGST now excludes pre-packaged and labelled goods, defined by the Legal Metrology Act.
The notification amends the IGST rate Schedule to exclude pre-packaged and labelled goods from absolute exemption by substituting the phrase ", other than pre-packaged and labelled" in multiple Schedule entries, omitting certain entries and deleting a word in another; and replaces the Explanation to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009. The amendments take effect on 18 July 2022.

GST rate amendment expands coverage for pre-packaged and labelled goods and revises multiple tariff classifications.
Amendment revises the State GST notification by adding a new Schedule VII at 0.75% and altering opening clauses; it substitutes and inserts numerous tariff entries across Schedules I-VI-notably standardising the terminology to "pre-packaged and labelled," adding items such as dairy preparations, jaggery, packaged cereals, ostomy and orthopaedic appliances, e-waste, and various machinery and parts-and substitutes the Explanation to align the term "pre-packaged and labelled" with the Legal Metrology Act's definition; the notification fixes the commencement date for these amendments.

IGST Rate Revision introduces a new slab and packaging-based classifications altering tariff entries and effective tax treatment.
Amendment to the IGST rate schedule under section 5(1) inserts a new Schedule VII for certain Chapter 71 goods, amends multiple entries across Schedules I, II, III and VI by adding, omitting or renumbering tariff items, and substitutes numerous column (3) descriptions to require goods to be pre-packaged and labelled where specified; the Explanation adopts the Legal Metrology Act definition of "pre-packaged and labelled", and the notification specifies its effective date.

UTGST rate amendments: new schedule-based rate, widespread reclassification and uniform 'pre-packaged and labelled' condition
Amendment inserts a new UTGST rate entry for goods in a new Schedule VII, revises opening-paragraph cross-references, and makes widespread substitutions, insertions and omissions across Schedules I, II, III and VI to add, remove or reclassify tariff-line descriptions. The changes standardise the qualifier "pre-packaged and labelled" for many goods and adopt the Legal Metrology Act definition for that expression. Specific additions include food items, medical and orthopaedic devices, e-waste, leather classifications, printed maps, solar water-heating systems, pumps and various machinery and parts; several existing entries are omitted or renumbered to accommodate these amendments.

CGST rate amendment adds a new nominal slab and mandates pre-packaged and labelled classification for specified goods.
Amendment to notification No.1/2017 inserts a new Schedule imposing a new CGST rate on specified tariff headings, implements wide-ranging substitutions, insertions and omissions across Schedules I-VI to revise descriptions and classifications of goods, and mandates the qualifier "pre-packaged and labelled" for numerous entries; the Explanation defines that qualifier by reference to the Legal Metrology Act, 2009, with the amendments effective from the stated July commencement date.

Option to pay tax on GTA services allows registered suppliers to apply forward charge when invoice carries prescribed declaration.
Where a supplier registered under the SGST Act 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, the amended proviso makes the earlier restriction inapplicable; the amendment also inserts a taxable entry for renting residential dwellings to registered persons and adds Annexure III containing the required declaration.

Reverse charge mechanism clarified: supplier registration and invoice declaration can shift tax liability to the supplier under GTA supplies.
The amendment excludes application of the reverse charge mechanism for GTA services where the supplier is registered under the CGST Act, has exercised the forward charge option for transport of goods supplied by him, issues a tax invoice charging Central Tax at applicable rates, and includes the prescribed Annexure III declaration on that invoice; it also inserts a new entry treating renting of residential dwelling to a registered person as a taxable service under a dedicated entry.

Reverse charge IGST: GTA suppliers who opt for forward charge must issue IGST invoice with prescribed Annexure III declaration.
Amendment clarifies that reverse charge shall not apply to GTA services where the supplier registered under the CGST Act has elected to treat GTA supplies under forward charge, issued a tax invoice charging integrated tax at applicable rates, and included the prescribed Annexure III declaration on that invoice; it also inserts a new entry making renting of residential dwelling to a registered person subject to integrated tax and adds Annexure III as the mandatory invoice declaration.