GST exemption on COVID-19 medicines: specified therapeutics attract nil or reduced state tax rates for a limited period.
Exempts specified COVID-19 medicines from state GST beyond prescribed rates by listing medicines with either nil or reduced state tax rates under specified tariff classifications; the exemption applies to the extent state tax exceeds the prescribed rate for each listed item and is effective for a limited, specified period.

Indirect transfer undertakings: structured withdrawal, waiver and indemnity process enabling administrative refund and attachment revocation.
The amendment creates a procedure for relief in cases of indirect transfer of assets situate in India (pre-28 May 2012) requiring the declarant to submit an authorised undertaking in Form No.1 with undertakings from all interested parties and an indemnity bond, irrevocably withdrawing appeals, arbitrations and enforcement proceedings and waiving claims against India and Indian affiliates. On receipt the Commissioner may issue a certificate in Form No.2 or reject the undertaking; after filing the intimation in Form No.3 the Commissioner may grant relief by Form No.4, directing revocation of attachments and refund of recovered demand without interest, subject to prescribed timelines, proofs, public notice and enforceability under Indian law.

COVID-19 medicines receive temporary SGST exemption and reduced tax rates for specified treatments until year-end.
Exemption from Uttar Pradesh SGST is granted for specified medicines used in COVID-19 treatment, including certain goods at nil rate and others at the rate specified in the notification. The exemption applies to the identified tariff classifications under the Customs Tariff Schedule and operates from 1 October 2021 up to and inclusive of 31 December 2021.

Reverse charge entry amendment expands coverage for food preparations and fortified rice kernel supplies under approved welfare schemes.
The Uttar Pradesh GST notification amends the reverse charge entry in the earlier notification by substituting the description in column (3) for S. No. 1 to cover food preparations put up in unit containers for free distribution to economically weaker sections under approved programmes, and Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes. It also replaces the words "food preparations" with "goods" in column (4) where they occur. The amendment comes into force on 1 October 2021.

Essential oils GST entry updated for peppermint and related mint oils under the Uttar Pradesh tax notification.
Amends the Uttar Pradesh GST rate notification by inserting a new entry for specified essential oils other than citrus fruit oils, including peppermint oil and certain other mint oils, under the relevant tariff headings. The inserted entry identifies the supply as applicable where the recipient is an unregistered person or a registered person, and the amendment takes effect from 1 October 2021.

GST exemption entry amended for seeds used for sowing, with express exclusion for seeds meant for other purposes.
The Uttar Pradesh SGST exemption schedule is amended by substituting the entry for seeds, fruit and spores used for sowing. The revised entry covers goods of a kind used for sowing and expressly excludes seeds meant for any use other than sowing. The amendment is issued under the power to grant exemptions by notification and takes effect from 1 October 2021.

GST rate amendments revise schedules for bio-diesel, renewable energy devices, ores, railway equipment and carbonated beverages.
Amendments are made to the Uttar Pradesh GST rate notification with effect from 1 October 2021 by inserting, substituting and omitting entries across the 2.5%, 6%, 9% and 14% schedules. The changes cover tamarind seeds, bio-diesel, Pembrolizumab, retrofitment kits for disabled vehicles, renewable energy devices, ores and concentrates, plastics scrap, paper packing containers, printed matter, railway equipment, and carbonated beverages of fruit drink or fruit juice.

GST exemption notification expands nil-rated services for National Permit, AFC Women's Asia Cup and updated eligibility entries.
Amendments are made to the Uttar Pradesh GST exemption notification to update and expand specified entries in the rate table, including insertion of 12AB alongside 12AA for identified service entries, substitution of the year reference in certain entries, omission of one serial number, and insertion of new nil-rated entries for National Permit services, AFC Women's Asia Cup 2022-related services, and admission to AFC Women's Asia Cup 2022 events. The AFC-related exemption is subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports. The notification takes effect from 1 October 2021.

GST rate notification updates intellectual property, job work, admission services, and service classification entries.
The notification amends the Uttar Pradesh GST rate schedule by updating entries for charitable registration references, intellectual property rights, job work in relation to manufacture of alcoholic liquor for human consumption, manufacturing services, and admission services. It also revises a cross-reference in the explanation, inserts multimodal transport of goods within the service classification annexure, and brings the amendments into force from 1 October 2021.

Special Economic Zone area modification: addition and de notification adjust the SEZ's territorial extent and legal notification.
Central Government notification varies the territorial extent of the Special Economic Zone at Village Sachin, Surat by formally adding 0.8903 hectares and de-notifying 36.2703 hectares, producing a revised total area of 21.26 hectares. Issued under the powers in section 4 of the SEZ Act, 2005 read with rule 8 of the SEZ Rules, 2006, the notification records the developer's proposal, State Government approval for the de-notification, Development Commissioner recommendation, and satisfaction of section 3(8) requirements, and lists the specific Block/Survey and Plot numbers for addition and deletion.

Liquidation consultation committee advises on professionals and sale process; earnest money capped and public notices required.
The liquidator must constitute a consultation committee within sixty days to advise on appointment of professionals and sale matters, with pre constitution decisions placed before the committee; stakeholder class representative vacancies are filled by majority voting share. Auction rules prohibit non refundable participation fees, cap earnest money deposits at ten percent of the reserve price, require issuance of a public notice, and require the liquidator to intimate and record reasons if the highest bid is rejected in the next progress report.

Resolution plan modification permitted once and committees must reject late, ineligible, or non compliant plans.
Amendments impose an obligation on committees and members to comply with Board guidelines in conducting corporate insolvency resolution processes; restrict modification of invitations for expression of interest to the original manner and to a single instance; authorize the resolution professional to allow a one-time modification of a resolution plan or use a challenge mechanism; and require the committee to reject plans submitted after the committee deadline, from persons not on the final applicant list, or not meeting statutory submission requirements and regulatory conditions.

GST classification of seeds clarifies entry for seeds used for sowing and excludes non-sowing uses.
The Schedule entry S. No. 86 is substituted to classify "Seeds, fruit and spores, of a kind used for sowing" and to state that this entry does not cover seeds meant for any use other than sowing; the amendment takes effect from the commencement date specified in the notification.

GST rate amendment updates tariff entries and adds renewable energy, bio-diesel and specified medical and transport goods.
Amendment to the Puducherry GST rate notification revises tariff entries across multiple rate Schedules by inserting, substituting and omitting specified goods: additions at the 2.5% rate (including tamarind seeds and bio-diesel for blending, plus certain medical and assistive items); clarifications and renewable energy device inclusions at 6%; additions and substitutions of ores, scrap, paper packing, printed matters and railway rolling-stock headings at 9%; and the addition of a carbonated beverage category at 14%. The notification comes into force on 1 October 2021.

GST rate amendment expands nil-rated services to include AFC Women's Asia Cup event services and national permit grants.
Amendment expands the Puducherry GST rate schedule by adding and revising entries to create nil-rated services for events and permits, including services related to the AFC Women's Asia Cup 2022 conditioned on certification by the Director (Sports), inserting a nil-rate for admission rights to Cup events and a nil-rate for granting National Permits, while omitting and editing other schedule entries and updating a temporal reference; the amendments come into force on the notification's commencement date.

GST rate amendments: reclassification and addition of taxable services, altering service categories and applicable rates effective immediately.
Amendment to the Puducherry GST (Rate) notification revises Schedule entries by adding 12AB beside 12AA; omitting and substituting items at serial numbers 17, 26, 27 and 34 to reclassify services including transfer or permitting use of Intellectual Property rights, job work relating to manufacture of alcoholic liquor, other manufacturing/publishing services, and differentiated admission services; updates cross references from Schedule I to Schedule II; and inserts classification codes for multimodal transport of goods (Group 99654 and 996541). The amendments take effect from 1st October, 2021.

Extension of filing deadline: revocation applications for registrations cancelled under clause (b) or (c) allowed until September end.
Extension of the statutory time-limit for filing applications to revoke cancellation of registration where cancellation arose under clause (b) or clause (c). The deadline for making such application is extended to 30th September 2021 where the original last date fell between 1 March 2020 and 31 August 2021, and the notification is deemed to have come into force on 29th August 2021.

Extension of deadline: provisos' date moved and notification given retrospective commencement effect for GST compliance.
The ninth and tenth provisos of the earlier GST notification are amended by substituting every occurrence of "31st day of August, 2021" with "30th day of November, 2021"; the amendment is declared to be effective retrospectively from the 29th day of August, 2021 and is issued under the State GST Act.

Penalty waiver for GST non-compliance under section 125 allows forgiveness of penalties for a specified past period.
The Lieutenant-Governor, acting under section 128 of the Puducherry GST Act, supersedes the earlier order and waives the amount of penalty payable under section 125 by any registered person for non-compliance with the Commercial Taxes Secretariat notification issued vide G.O. Ms. No. 10, such waiver being limited to defaults occurring within the specified retrospective period and not affecting acts or omissions prior to the supersession.

GST exemption on specified COVID-19 medicines reduces state tax to prescribed lower rates for a limited period.
Exemption reduces the portion of Puducherry state GST exceeding the specified rate for listed COVID 19 medicines identified by tariff headings: two drugs are exempted to nil state tax and the others are subject to a reduced capped state tax rate; the relief is statutory, time limited, and applied to the tariff classified goods by executive notification.