Concessional tax rate for brick supplies permitted where suppliers do not claim input tax credit or properly reverse it.
Intrastate supplies of specified bricks, blocks and roofing tiles are chargeable to state tax only up to a concessional 3% rate where the supplier has not availed input tax credit on goods or services used exclusively for those supplies, and where partial credits were availed they are reversed as if the supplies were exempt in accordance with subsection (2) of section 17 of the Central GST Act and related rules.

Sovereign wealth fund exemption specified, subject to ownership, reporting, audit and non borrowing compliance conditions.
Specification of Seventy Second Investment Company LLC as a specified person for exemption under the Income tax Act is conditional on ten requirements including continued Government of Abu Dhabi ownership and control, regulation under UAE/Abu Dhabi law, earnings credited to the Abu Dhabi government, prohibition on using loans or borrowings to make investments in India, vesting of assets in that government on dissolution, non participation in investee day to day operations, and compliance with filing, audit, quarterly reporting and segmented account maintenance; breach renders the fund ineligible.

GST notification amendment adds specific brick and tile goods to the taxable schedule, effective from April.
Amendment inserts four tariff entries into the principal GST notification under the proviso to subsection (1) of section 10: fly ash bricks or fly ash aggregate with ninety per cent. or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles, to be placed after serial number 3 in the Table. The amendment states that the notification shall come into force on the first day of April, 2022.

Amendment to State GST notification adds HSN entries for building and fly ash bricks, effective from April implementation.
Amendment inserts HSN-coded entries for fly ash bricks or fly ash aggregate with at least ninety percent fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the Table of Notification No.10/2019-State Tax after serial number 3; the amendment is issued under section 23(2) of the Delhi Goods and Services Tax Act, 2017 and takes effect from the 1st day of April, 2022.

GST rate amendment reclassifies certain bricks and tiles into a higher tax schedule under Delhi SGST notification.
Amends the State GST rate notification by omitting specified serial numbers from the 2.5% Schedule and inserting specified entries into the 6% Schedule identifying fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment takes effect from the notified commencement date and modifies the principal State Tax (Rate) notification accordingly.

One Time Settlement Scheme extends settlement options for legacy tax disputes, interest and penalty arrears, and specified pending proceedings.
The One Time Settlement Scheme, 2022 is extended to Luxury Tax, Entertainment Tax, RD Cess, Profession Tax, and Entry of Motor Vehicles into Local Areas tax disputes, requiring payment of 50% of balance tax. Pending Central Sales Tax demands involving unavailable statutory forms are treated as disputed demands in specified circumstances. Cases with only interest or penalty outstanding may be settled on payment of 15% of that balance. Specified pending proceedings are treated as disputed cases, while undisputed deferment cases receive waiver of interest.

Composition levy eligibility extends to specified fly ash products, building bricks, fossil-meal bricks, and earthen or roofing tiles.
Telangana SGST composition levy eligibility is extended by inserting specified goods into the notified table under the proviso to section 10(1) of the Telangana Goods and Services Tax Act, 2017. The added goods are fly ash bricks, fly ash aggregate containing at least 90 per cent fly ash, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment takes effect from 1 April 2022.

GST notification amendment adds specified brick and tile tariff entries, effective from the stated effective date.
The notification amends G.O. Ms. No. 103 by inserting, after serial number 3, new entries covering fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen or roofing tiles (6905 10 00). The amendment is made under powers conferred by the GST Act and takes effect on 1 April 2022.

Commencement date set: Assam GST amendments take effect on January first, with the notification deemed issued earlier.
The Governor, exercising the power under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appointed 1 January 2022 as the date on which specified provisions and Schedule II of the Assam Goods and Services Tax (Amendment) Act, 2021 shall come into force, and the notification is deemed to have been issued on 21 December 2021.

State tax rate notification amended to update tariff classifications and apply the changes retrospectively from January 2022.
Assam revises its State tax rate notification under the Assam Goods and Services Tax framework by amending the table in the earlier notification. The amendment substitutes the existing entry in Sl. No. 4 with tariff heading 4414 and the existing entry in Sl. No. 29 with tariff heading 7419 80, updating the goods classification covered by the notification. The amendment is given retrospective effect from 1 January 2022.

GST rate schedule amendment updates commodity classifications, branded tender coconut water entry, and retrospective effect from January 2022.
Amends the Assam State GST rate notification by revising Schedule entries for specified goods and commodity classifications, including fish and aquatic products, vegetables provisionally preserved, fresh nuts, and aircraft parts. It inserts a new entry for tender coconut water not put up in unit containers when supplied under a registered brand name or a brand name with an actionable claim or enforceable right, subject to the condition of voluntarily foregone rights under Annexure I. One existing entry is omitted, and the amendments take effect from 1 January 2022.

Penalty waiver under Assam GST law for non-compliance of specified notification applies for the designated prior period.
The notification waives the amount of penalty payable by any registered person under section 125 of the Assam Goods and Services Tax Act, 2017 for non-compliance of Notification No. FTX.56/2017/Pt II/546 dated 22 May 2020, for the period from 1 December 2020 to 30 September 2021, and supersedes Notification No. FTX.56/2017/Pt II/618 dated 26 February 2021; the waiver is deemed effective from 30 June 2021.

Special Court designation for income-tax and black money offences assigns territorial jurisdiction to specified magistrate courts.
Designation of Special Courts under section 280A of the Income-tax Act, 1961 and section 84 of the Black Money Act assigns specified Chief Judicial Magistrate courts in Uttarakhand to serve as Special Courts, with territorial jurisdiction allocated across listed districts to enable those courts to conduct prosecutions, trials and related proceedings under the two statutes.

Customs Broker association membership requires jurisdictional enrolment, while compliance deadlines may be extended for reasons beyond control.
Customs Brokers must enrol in the recognised Customs Brokers' Association in every jurisdiction where they operate, where such an association exists at the Customs Station. They cannot hold membership in more than one association simultaneously in a particular jurisdiction. The Board may extend the period for compliance with prescribed duties or obligations where an applicant, Customs Broker, or NACIN demonstrates reasons beyond its control and fulfils other applicable conditions, with reasons recorded in writing.

GST rate notification amendment narrows eligible recipients and removes specified conditions, effective from January first, 2022.
Amendment to the Assam SGST rate notification substitutes the phrase "Union territory or a local authority" for broader recipient descriptions in specified service items and omits the Condition column entries for items (iii), (vi), (vii), (ix) and (x), with the changes declared effective from January 1, 2022.

GST rate schedule amendment shifts footwear up to a specified sale value into the six percent slab.
Further amendment to the Assam GST rate notification realigns the rate schedules in accordance with the recommendations of the GST Council. Serial number 225 in Schedule I-2.5% is omitted, and in Schedule II-6% a new entry is inserted for footwear of sale value not exceeding Rs. 1000 per pair, with effect from 1 January 2022.

Securities Transaction Tax reporting requires electronic filing of prescribed forms and SFTP submission by reporting institutions.
Mandates electronic submission of Securities Transaction Tax returns by the specified classes of persons, introducing Form No. 2A for insurance companies and empowering the DGIT (Systems) to prescribe formats and security standards. Reporting institutions must register (Annexure A), prepare data files per Annexure C specifications (ASCII, pipe-delimited, header and detail records), and submit via SFTP using supplied credentials. Returns must be signed, verified and furnished by the responsible person and filed on or before the 30th June following the financial year; Annexure B contains the Form No. 1, Form No. 2 and Form No. 2A templates.

Compensation cess period for levy and collection defined under the GST compensation framework with a statutory terminal date.
These rules, effective 1 July 2022, prescribe the framework for imposition and collection of the compensation cess under the Goods and Services Tax (Compensation to States) Act, 2017 and specify that the period for levy and collection of the cess shall be up to 31 March 2026.

Eligibility for IT Stream amended: broader educational qualifications now accepted for officers in Information Technology Stream.
The amendment replaces the prior specified list of acceptable technical qualifications with a broader requirement for the Information Technology Stream, allowing either a Bachelor's Degree in Engineering in any discipline or a Bachelor's Degree in any discipline combined with a minimum two year postgraduate qualification in computer application or information technology from a recognized university or institute.

Revocation of registration period extended for electronically notified taxpayers; later of service date or cutoff governs filing window.
The Order clarifies that for registrations cancelled up to 12 June 2020 and served electronically under section 169(1)(c)/(d), the thirty day period to apply for revocation under section 30(1) shall be calculated from the later of the date of service of the cancellation order or 31 August 2020.