GST classification update: adds 12AB, revises IP transfer, admission services and multimodal transport entries altering tax treatment.
The notification amends the Meghalaya SGST services table by inserting "or 12AB" after "12AA", substituting and omitting specified items to add an entry for transfer or permitting use of Intellectual Property rights, inserting a job work entry for manufacture of alcoholic liquor, revising manufacturing, publishing and material recovery service descriptions, distinguishing categories of admission services including casinos and sporting events, updating a schedule cross reference, and adding Annexure entries for multimodal transport of goods within India; the changes commence as stated in the notification.

Tariff value fixation for edible oils, brass scrap, areca nut, gold and silver establishes new import valuation levels.
The Central Board of Indirect Taxes & Customs amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified edible oils, brass scrap, areca nut, and defined categories of gold and silver, with explanatory scope limits, effective 1st October 2021.

Sea cargo manifest compliance period under the transhipment regulations is extended through the substituted regulatory deadline.
The Sea Cargo Manifest and Transhipment Regulations, 2018 are amended by substituting the date in regulation 15(2), extending the specified period from 30 September 2021 to 31 December 2021. The amendment, made under the Customs Act, 1962, takes effect upon publication in the Official Gazette.

Anti dumping duty temporary revocation extended, prolonging suspension of the relevant notification until end of January.
The Central Government amends the principal anti dumping notification by substituting the figures, letters and word in the second proviso to paragraph 2 so that the earlier date is replaced and the temporary revocation of operation of the principal notification is extended up to 31st day of January, 2022, exercising powers under the Customs Tariff Act and the applicable anti dumping rules.

Extension of temporary revocation of anti-dumping duty on high-speed steel non-cobalt grade until end of January.
Amends Notification No. 38/2019-CUSTOMS (ADD) to substitute the proviso to paragraph 2's terminal date, replacing "30th day of September, 2021" with "31st day of January, 2022", thereby extending the temporary revocation of operation of the definitive anti-dumping duty on imports of High-Speed Steel of Non-Cobalt Grade originating in or exported from Brazil, People's Republic of China and Germany.

Anti-dumping duty extension for alloy steel bars and rods from China extends the temporary revocation to a later date.
The Central Government amends Notification No. 54/2018 Customs (ADD) to substitute the expiry date in the proviso to paragraph 2, thereby extending the period of temporary revocation of that notification for imports of Straight Length Bars and Rods of Alloy Steel from the People's Republic of China; the amendment is effected under powers in the Customs Tariff Act and the applicable anti dumping rules and follows the designated authority's prior findings recommending imposition of definitive anti dumping duty.

Anti-dumping duty extension on glazed/vitrified porcelain tiles from China PR extended through 28 February 2022.
Anti-dumping duty on glazed/unglazed porcelain and vitrified tiles (polished or unpolished,

Extension of temporary revocation of countervailing duty notification extends suspension period for stainless steel imports.
The Central Government amends Notification No. 01/2017-Customs (CVD) by substituting the figures, letters and word in the proviso to paragraph 2 to replace the earlier terminal date with a later terminal date, thereby extending the temporary revocation period of that notification in respect of certain hot rolled and cold rolled stainless steel flat products.

Integrated tax on imports: notification amends customs exemptions to address IGST treatment under Customs Tariff Act.
The notification amends Notifications No. 90/2009 and No. 60/2011 by inserting reference to sub-section (12) of section 3 of the Customs Tariff Act and substituting or inserting language so that exemptions extend to the integrated tax leviable under sub-section (7) of section 3 of the Customs Tariff Act, in place of or in addition to previously referenced additional duties or duty of customs.

Customs exemption for life saving medicines for personal import allowed with prescribed medical certification and focused transfer conditions.
Exemption from customs duty and integrated GST is granted for the import of specified life saving drugs and medicines for personal use, including those for Spinal Muscular Atrophy and Duchenne Muscular Dystrophy, subject to production of a prescribed medical certificate from designated health authorities at clearance or an undertaking to furnish it; failure to produce the certificate attracts duty. The amendment also permits, instead of re-export, lease transfers within India under specified GST Schedule II transactions with procedural bond and notification requirements and special rules where goods are supplied by an SEZ unit to the domestic tariff area.

Tariff classification correction updates GST rate schedule by amending the commodity tariff code in the table.
The corrigendum corrects the Table in the earlier GST rate notification by substituting the tariff classification in column (2) at Sl. No. 8: replace "3804 94" with "3808 94", thereby amending the published commodity code in the rate schedule.

Concessional SGST on COVID-19 medicines provides nil or reduced State tax rates for specified medicines temporarily.
State tax on specified COVID-19 medicines classified under Chapter 30 receives a partial exemption, limiting tax to nil for Tocilizumab and Amphotericin B, and to 2.5% for specified other medicines. The exemption applies only to named goods under the listed classification, exempts tax levied beyond the prescribed rate, and operates from 1 October 2021 through 31 December 2021, inclusive.

GST supply coverage: approved free-distribution food preparations and fortified rice kernels are specified, with goods replacing food preparations.
The rate entry is amended to cover unit-container food preparations intended for free distribution to economically weaker sections under government-approved programmes, and supplies of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes. The corresponding entry in column (4) replaces "food preparations" with "goods". The changes apply from 1 October 2021.

Reverse-charge taxation on specified mint and peppermint essential oils applies where unregistered suppliers sell to registered recipients.
Goa GST reverse-charge treatment applies to supplies of specified essential oils other than citrus-fruit oils, including peppermint, spearmint, water-mint, horsemint and bergamot oils, when an unregistered person supplies them to a registered person. The supplier category is confined to unregistered persons and the recipient category covers registered persons, with the registered recipient bearing the tax obligation under the reverse-charge framework. The category takes effect on 1 October 2021.

Sowing seed classification confines the Schedule entry to seeds, fruit and spores intended exclusively for sowing.
The substituted Schedule entry for tariff heading 1209 covers seeds, fruit and spores of a kind used for sowing. An explanation confines the entry by excluding seeds intended for any use other than sowing, so coverage turns on intended use as sowing. Seeds meant for another purpose fall outside the entry. The revised Schedule treatment comes into force on 1 October 2021.

Goods and services tax rate schedules recast classifications for biodiesel, renewable energy devices, mineral ores, railway equipment and fruit beverages.
The 6 per cent schedule separately covers biodiesel other than biodiesel supplied for blending with High Speed Diesel and introduces renewable energy devices and their parts. For bundled supplies of these goods with the specified taxable service, deemed valuation applies: 70 per cent of gross consideration is treated as goods value and 30 per cent as service value. The 9 per cent schedule adds mineral ores and concentrates, plastic scrap, printed matter, and railway or tramway equipment, while the 14 per cent schedule adds specified carbonated fruit beverages.

Nil-rate GST treatment extends to certified sports-event services, national goods-carriage permits, and event admission rights.
Goa SGST amendments add nil-rate treatment for services supplied by or to the Asian Football Confederation and its subsidiaries when directly or indirectly connected with AFC Women's Asia Cup 2022 events hosted in India, subject to certification of the event connection. Nil-rate treatment is also added for National Permits for goods carriages and rights of admission to those events. References to 12AB are added alongside 12AA in specified entries, and entry 72 receives a 75-percent eligibility threshold.

GST service-rate amendments revise intellectual property, manufacturing, entertainment admissions, and multimodal transport classifications under the revised schedule.
Goa GST rate-schedule and service-classification amendments take effect on 1 October 2021. Intellectual Property rights transfers or permissions to use are taxable at 9%. Job work relating to manufacture of alcoholic liquor for human consumption is inserted at 9%, and specified manufacturing, publishing, printing, reproduction and material recovery services are taxable at 9%. Admission to specified amusement venues is taxable at 9%, while casinos, race clubs and specified sporting events are taxable at 14%. Entries for domestic multimodal transport of goods are added to the service-classification scheme.

Aadhaar authentication exemption expands to cover additional registration-related requirements under the Gujarat Goods and Services Tax framework.
Aadhaar authentication exemption under the Gujarat Goods and Services Tax framework is extended by amending Notification No. 03/2021-State Tax with effect from 24 September 2021. The exemption notification is revised to include sub-section (6A), alongside the previously covered provision, of section 25 concerning registration-related Aadhaar authentication requirements.

Insertion of sub section (6A) reference alters applicability clause in Mizoram GST notification under statutory power.
The Taxation Department notification dated 30 September 2021 amends Notification No. 03/2021 State Tax by inserting the words, brackets, figure and letter "sub section (6A) or" after the phrase "hereby notifies that the provisions of", thereby altering the applicability clause to include sub section (6A).