GST rate amendment clarifies concessional coverage for packaged food supplies to government approved welfare schemes.
The notification substitutes the Table entry for S. No.1 to specify that concessional treatment applies to (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and it replaces the term "food preparations" with "goods" in column (4). The amendment takes effect on the first day of October, 2021.

GST rate amendment: addition of specific essential oils (peppermint and other mints) to the taxable goods list.
The notification amends the Puducherry GST (Rate) table by inserting serial 3A, adding HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus, naming peppermint and specified other mints, and indicating applicability to both unregistered and registered persons; effective from 1 October 2021.

GST notification amendment updates table entry by substituting item description and replacing 'food preparations' with 'goods'.
Amendment to the Nagaland SGST notification substitutes the description in Table S. No. 1, column (3) (replacing the prior specification concerning certain food preparations and Fortified Rice Kernel supply) and replaces the term "food preparations" with "goods" in column (4) against S. No. 1; the amendment is made under section 9(1) of the Nagaland GST Act and takes effect on 1 October 2021.

Classification of seeds for sowing clarified: schedule entry substituted to limit coverage to seeds used exclusively for sowing.
Amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing (HS 1209) and inserts an explanation excluding seeds meant for any use other than sowing; the change is made under section 11(1) of the Nagaland Goods and Services Tax Act, 2017 on Council recommendation and specifies its date of commencement.

GST exemption for specified COVID 19 medicines reduces state tax on identified therapeutics during the designated relief period.
Exempts specified COVID-19 therapeutic drugs by reference to their Customs Tariff classification from a portion of state GST under the Nagaland Goods and Services Tax Act, 2017. The notification lists eleven named pharmaceuticals and prescribes the state tax rate for each, with some attracting nil state tax and others a reduced state tax rate as specified. The exemption is made under section 11(1) of the Act on the recommendations of the Council and asserted to be in the public interest.

Taxable goods: specified mint essential oils added to state GST schedule, applying to registered and unregistered persons.
Amendment inserts serial 3A into the Nagaland GST notification adding HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for "Following essential oils other than those of citrus fruit" - including oils of peppermint (Mentha piperita) and specified other mints - and records applicability to any unregistered person and any registered person; the notification is effective from 1 October 2021.

Exemptions for AFC Women's Asia Cup 2022-related services added, subject to Director (Sports) certification and nil-rating.
The notification amends schedule entries under the Nagaland GST framework by inserting "or 12AB" after existing "12AA" references, removing references to "Governmental authority or a Government Entity" in specified serials, and updating year figures from 2021 to 2022. It deletes serial 43 and adds new nil-rated entries: serial 9AB (Chapter 99) exempting services provided by and to the Asian Football Confederation and subsidiaries related to AFC Women's Asia Cup 2022, subject to Director (Sports) certification; serial 61A (Heading 9991) for National Permit services; and serial 82B (Heading 9996) for right-to-admission to tournament events. Effective 1 October 2021.

GST exemption on specified COVID-19 medicines limits state tax for listed therapeutic drugs under a temporary relief.
State GST is temporarily limited for specified COVID-19 therapeutic medicines by notification under statutory empowerment: listed drugs are exempted from state tax in excess of the rates set in the accompanying Table (two items at nil state tax, others at the reduced rate shown), effective from 1 October 2021 through 31 December 2021.

GST amendment: substituted relief item descriptions and replaced "food preparations" with "goods" to broaden coverage.
The notification substitutes column (3) to list (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government approved schemes; and it substitutes the term "food preparations" with "goods" in column (4).

GST amendment adds specified mint essential oils to the notification table, modifying tax treatment and applicability.
Amendment inserts a new serial entry into the Rajasthan GST notification Table, listing specified HS codes and describing "Following essential oils other than those of citrus fruit," namely oils of peppermint and other mints (spearmint, water mint, horsemint, bergamot oil derived from mentha citrate), thereby establishing their classification and applicable columns for taxable persons under the existing notification framework.

Seeds for sowing classification amended in GST schedule, substituting the Schedule entry and clarifying scope upon commencement.
Amendment replaces Schedule entry 86 to classify seeds, fruit and spores, of a kind used for sowing under HSN 1209 and expressly excludes seeds meant for any use other than sowing; the substitution takes effect from the commencement date specified in the notification.

GST Schedule Amendments: Reclassification of goods and revised rate entries take effect modifying tax applicability.
The notification amends Schedules I-IV of the Rajasthan GST tariff, inserting and omitting multiple tariff entries across the 2.5%, 6%, 9% and 14% schedules: notable inclusions are tamarind seeds (non-sowing), biodiesel to Oil Marketing Companies for blending, Pembrolizumab, retrofit kits for disabled vehicles, clarification of biodiesel classification, a new category for renewable energy devices with a 70% valuation rule when supplied with certain taxable services, various metal ores and concentrates, waste plastics, packaging and printed matter, railway rolling stock items, and carbonated fruit beverages; effective 1 October 2021.

GST exemption amendments expand charitable trust criteria and add nil-rated services for AFC Women's Asia Cup events.
Amendments modify the principal Rajasthan GST notification by inserting "or 12AB" after "12AA" in multiple entries, adding nil-rated service entries for services connected to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), creating entries for national permit services and event admission services, omitting one serial, updating year references, and inserting a 75% threshold phrase; these changes are effective from 1st October, 2021.

GST classification amendments update service entries, reclassify IP transfers and add multimodal transport codes.
The notification amends the State GST classification table by inserting "or 12AB" after "12AA", substituting and omitting specified items to reclassify services including the temporary or permanent transfer or permitting the use of Intellectual Property rights, adding a job-work entry for manufacture of alcoholic liquor, updating manufacturing and publishing service descriptions, differentiating admission-to-entertainment entries from casino and sporting events, revising an Explanation cross-reference to Schedule II, and adding Group 99654 and code 996541 for multimodal transport within India; effective from October first, two thousand twenty-one.

CGST exemption for specified COVID-19 medicines: central tax limited or nil for designated drugs through year-end.
Exempts central goods and services tax on specified COVID-19 treatment medicines by prescribing either nil central tax or a reduced central tax rate for each listed drug as set out in the Table, effective from 1 October 2021 through 31 December 2021; issued under the GST statute on the recommendation of the Council as a temporary public-interest tax relief.

GST notification amendment clarifies exempt welfare supplies and replaces "food preparations" with "goods".
Amendment substitutes the Table entry at S. No. 1, column (3) to identify (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and replaces the words "food preparations" with "goods" at both occurrences in column (4). The amendment is effective from 1st October, 2021.

Taxable goods list updated: essential oils of peppermint and other mints added to GST notification, effective October.
The notification inserts serial 3A into Notification No. ERTS (T) 65/2017/4 to include specified essential oils other than citrus - notably oils of peppermint and other mints under listed tariff codes - and indicates applicability to any registered and any unregistered person; the amendment is made under section 9(3) of the Meghalaya GST Act and takes effect from 1 October 2021.

GST schedule amendment: substitution of entry for seeds used for sowing to clarify coverage and exclusion.
The Government of Meghalaya substitutes the Schedule entry at S. No. 86 with tariff heading 1209 described as "Seeds, fruit and spores, of a kind used for sowing" and adds an explanation excluding seeds meant for any use other than sowing; the amendment is made under section 11(1) of the Meghalaya GST Act and comes into force on 1 October 2021.

GST rate schedule amendments update tariff classifications, altering treatment of biodiesel, renewable devices, ores, packaging and medicines.
The notification amends the Meghalaya GST rate schedules by inserting, substituting and omitting specified tariff entries-including tamarind seeds (non sowing), bio diesel supplied for blending, Pembrolizumab, retrofit kits for disabled vehicles, ores and concentrates, plastics scrap, packaging articles, various printed matter, railway rolling stock and carbonated fruit beverages-and by defining renewable energy devices with a valuation explanation where supplied with taxable services; the changes take effect on the first day of October, 2021.

GST exemption for event-related services: admission and event services for AFC women's Asia Cup hosted in India exempted.
Amendment to the Meghalaya GST notification inserts and omits multiple entries in the exemption table: adds "or 12AB" references across specified serials, inserts nil-rated entries for services by and to the Asian Football Confederation and related right-to-admission services for the AFC Women's Asia Cup to be hosted in India (subject to certification that services are directly or indirectly related to the events), creates a nil-rated heading for National Permit grant services for goods carriages, adjusts qualifying language to require "75% or more" and adds a rescheduling qualifier. Effective 1 October 2021.