GST rate amendments: tariff entries and classifications revised to reassign specified goods into adjusted state tax rate bands.
The notification amends the State Tax (Rate) schedules by substituting, inserting and omitting specified tariff headings and descriptive entries across the 2.5%, 6%, 9% and 14% rate bands, including new entries for inhalation tobacco/nicotine products and branded tender coconut water, reclassification of aircraft, machinery, electronic and lighting goods, ores and concentrates, and revised descriptions for edible preparations, fats and oils, juices, carpets and medical X-ray apparatus, thereby aligning tariff classifications with their prescribed State GST rates.

Test purchase powers delegated to Joint Commissioner (Intelligence) to verify issuance of tax invoices and bills of supply.
Delegation under sub section (3) of section 5 of the Tamil Nadu GST Act vests the authority to conduct test purchases in the Joint Commissioner (Intelligence) to purchase goods or services to verify issuance of tax invoices or bills of supply; the delegation is effective immediately.

Registration threshold under state GST amended; lower turnover limit applies from April 2022 replacing the prior higher limit.
The Tripura Finance Department notification amends the principal SGST notification of 19 July 2021 by substituting the previously specified higher turnover threshold with a lower turnover threshold in the first paragraph; this substitution takes effect from 1 April 2022 and is made under the rulemaking power in the Tripura State GST Rules, 2017 on the Council's recommendation.

Tax exemption on specified medical drugs reduces state GST rates for listed COVID therapeutics for a temporary period.
Exempts specified pharmaceutical goods from state tax in excess of the rates specified in the notification, referencing tariff items in the First Schedule to the Customs Tariff Act; Tocilizumab and Amphotericin B are subject to nil state tax, while Remdesivir, Heparin, Itolizumab, Posaconazole, Infliximab, Bamlanivimab & Etesevimab, Casirivimab & Imdevimab, 2 Deoxy D Glucose and Favipiravir are subject to a reduced state tax rate; the exemption operates for the temporary period from October through December 2021.

GST rate amendment clarifies covered items by substituting specified food entries and replacing 'food preparations' with 'goods'.
The notification amends the Table at S. No. 1 by substituting the entry in column (3) to specify (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 schemes; and by substituting the words "food preparations" with "goods" wherever they occur in column (4), thereby altering the descriptive and generic terminology for items at S. No. 1 for State GST rate application.

State GST rate amendment adds specific essential oils to the taxable schedule, effective from a specified past date.
Amendment inserts a new schedule entry adding specified tariff codes and the category of essential oils other than those of citrus fruit (including peppermint and specified mint oils) to the State GST rate notification, and makes the provision applicable to supplies by both unregistered and registered persons, with an operative effective date stated in the notification.

Classification of seeds for sowing clarified: tariff heading updated to cover only seeds intended for sowing, effective from October first.
The Schedule entry is replaced to classify seeds, fruit and spores of a kind used for sowing under Tariff Heading 1209, with an explanatory proviso excluding seeds intended for any use other than sowing; the amendment to Notification No. 2/2017-State Tax (Rate) takes effect from the 1st day of October, 2021.

GST rate amendments reclassify goods, add renewable energy and medical items, and adjust valuation for bundled supplies.
The State Government amended Notification No.1/2017-State Tax (Rate) under the Telangana GST Act by inserting, substituting and omitting specified tariff entries across Schedules I-IV. Key changes reclassify agricultural and mineral goods, add medical and pharmaceutical items, introduce renewable energy devices with a rule deeming seventy per cent of gross consideration as goods value when bundled with specified taxable services, distinguish bio-diesel supplied to oil marketing companies, and add other new headings for railway equipment, printed matter, packaging and disability retrofit kits. The amendments alter rate-applicable lists and valuation guidance.

Tax exemption for event-related services extended to services connected to AFC Women's Asia Cup, subject to certification.
The notification inserts nil-rate entries for services to and by the Asian Football Confederation and for right-to-admission services related to the AFC Women's Asia Cup, conditional on certification by the Director (Sports). It adds a nil-rate entry for granting National Permits to goods carriages, updates certain entries to reference an additional eligibility code 12AB, substitutes year references, omits a prior entry, and amends a threshold requirement for qualification.

State GST rate amendment updates taxable service categories, service-classification codes and cross-references, effective from notified date.
Notification No. 06/2021 amends Notification No. 11/2017 under the Telangana GST Act by revising Table entries and the Annexure Scheme of Classification of Services: inserting "or 12AB" after "12AA"; substituting items to cover transfer or permitting use of Intellectual Property rights; adding job-work services for manufacture of alcoholic liquor; reclassifying manufacturing, publishing, printing and material recovery services; redefining admission-to-entertainment categories including casinos and sporting events; updating an Explanation cross-reference; and inserting new multimodal transport service codes. These amendments take effect from the notified date.

Limited Liability Partnership rules amended: updated filing forms, PAN/TAN disclosure, and insolvency signing provisions for LLPs.
The 2022 amendment revises LLP Rules to require PAN and TAN on Form 16, to attach incorporation or registration certificates with applications, to permit insolvency office holders (IRP/RP/liquidator/LLP administrator) to sign Statement of Account and Solvency and, for small LLPs under CIRP or liquidation, to sign annual returns without designated partner certification; it also substitutes and omits several form references including removal of Form 29.

Amendment to State GST rate notification narrows service recipient scope and removes related conditional entries, effective retroactively.
Amendment revises the State GST rate notification by substituting "Union territory or a local authority" for prior references to broader governmental recipients in specified Description of Service items and omits the Conditions entries against those items; the notification supersedes the prior notification and declares the changes effective from the start of the stated year.

State tax rate amendment: footwear below a specified sale value reclassified into a higher tax slab with retrospective effect.
Amendment to the State GST rate schedule omits serial number 225 in Schedule I and inserts a new entry after serial number 171 in Schedule II for footwear of sale value not exceeding the specified threshold per pair, thereby reclassifying that footwear into the higher rate schedule; the notification takes retrospective effect from the first day of January of the stated year and supersedes the earlier departmental notification.

Amendment to GST rate notification substitutes tariff classifications, updating specified entries and declaring an effective date.
Amendment substitutes the table entries in Notification No. 21/2018 State Tax (Rate) by replacing column (2) entries for serial numbers 4 and 29 with new tariff codes, under the authority of section 11(1) of the State GST Act, and declares the amendment to be effective from the 1st day of January, 2022.

GST schedule amendment revises tariff classifications and conditions for branded tender coconut water, made effective retrospectively.
The State GST rate schedule is amended by substituting specified tariff headings and commodity descriptions, inserting a new entry for tender coconut water not in unit containers limited to products bearing a registered brand name or a brand name with an actionable or enforceable right subject to annexure conditions, omitting one serial entry, and substituting a tariff code for another serial entry. The notification provides that these amendments are deemed effective from the first day of January, 2022.

GST rate schedule amendments adjust tariff classifications and applicable tax rates across multiple product schedules under state law.
The notification amends the Jharkhand State GST rate schedules by substituting, omitting and inserting tariff headings across Schedules I-IV to reclassify specific goods (including food products, oils, ores, machinery, electronic components, nicotine/tobacco-related items and certain aircraft-related entries), adds new serial entries for selected products, and imposes the revised schedule allocations with the commencement date stated in the notification under the Commercial Taxes Department.

De-notification of Special Economic Zone rescinded under SEZ rules following state no objection and developer proposal.
M/s. Ansal Colours Engineering SEZ Limited proposed de-notification of the entire land parcel of its sector-specific SEZ in Sonepat; the State issued a No Objection Certificate subject to land-use and infrastructure conditions, and the Development Commissioner recommended de-notification. The Central Government, invoking its rescission power under the Special Economic Zone rules, rescinded the prior notification with savings for prior acts or omissions.

Delegation of enforcement powers to a designated proper officer, with local officer barred from exercising them temporarily.
The Commissioner, State Tax has conferred powers under section 69, section 70, section 71, section 73 & section 74 of the Delhi Goods and Services Tax Act upon the named Proper Officer in respect of the specified taxpayer. The notification is effective for 120 days or until further orders, and during that period the jurisdictional Proper Officer shall not exercise those powers with respect to the specified taxpayer.

Common Adjudicating Authority appointed to exercise adjudicatory powers under the Customs Act for specified show cause notices.
The Principal Director General, Revenue Intelligence, appoints specified officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating officers for the adjudication of specified show cause notices against listed noticees, effecting substitution of the appointed common authority for the proper officers named in those matters.

Scientific Research approval recognizes Sri Shankara Cancer Foundation as eligible institution for tax deduction applicability across specified assessment years.
The Central Government has approved Sri Shankara Cancer Foundation, Bangalore as a 'University, College or other institution' for scientific research under clause (ii) of sub section (1) of section 35 read with the Income tax Rules, with retrospective effect from the previous year 2021 22 and applicability for assessment years 2022 23 to 2026 27, and an explanatory memorandum certifies no person is adversely affected by the retrospective application.