UTGST amendment: specified mint essential oils added to the UTGST rate schedule, affecting registered and unregistered persons.
Insertion of entry 3A into the UTGST rate notification adds commodity codes 33012400, 33012510, 33012520, 33012530 and 33012540, covering essential oils other than citrus-peppermint and other mints (spearmint, water mint, horsemint, bergamot oil)-with applicability indicated for both unregistered and registered persons, effective 1 October 2021.

GST rate amendment adds specific mint essential oils to the CGST schedule, affecting registered and unregistered persons.
Amendment inserts entry 3A into Notification No. 4/2017-Central Tax (Rate) listing essential oils other than citrus under HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540, specifying peppermint and other mint oils and indicating applicability to "Any Unregistered Person" and "Any Registered Person." The change is made under section 9(3) of the CGST Act and comes into force on 1 October 2021.

Amendment to SGST rate notification adds certain non-citrus essential oils to the taxable goods list, applying to all suppliers.
Amendment inserts a new serial entry in the State GST rate notification adding specified tariff items for certain essential oils other than citrus (peppermint and other mints), and expressly applies the entry to both registered and unregistered persons; the change is made under powers conferred by section nine of the State GST Act and has a stated commencement date.

Tax classification of seeds for sowing amended; entry substituted, altering GST rate schedule effective from October.
Substitutes S. No. 86 in the Schedule of Notification No. 02/2017-State Tax (Rate) with an entry classifying "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209, excluding seeds for any use other than sowing; the substitution takes effect on the first day of October, 2021.

Classification of seeds for sowing clarified as distinct taxable entry under state GST, excluding non-sowing seeds.
The Schedule to the State GST rate notification is amended to substitute a serial entry covering seeds, fruit and spores of a kind used for sowing, with an explicit explanation excluding seeds meant for any use other than sowing, thereby clarifying the tariff classification of such seeds under the State tax schedule.

Sowing seed exemption covers classified seeds, fruit and spores while excluding products intended for uses other than sowing.
The State tax exemption schedule substitutes the entry for tariff heading 1209 to cover seeds, fruit and spores of a kind used for sowing. Seeds intended for any use other than sowing are expressly excluded, restricting exemption treatment to products used for sowing. The substituted entry takes effect from 1 October 2021.

GST classification update: seeds used for sowing newly specified with an exclusion; substitution in tariff schedule takes effect.
Amendment substitutes a Schedule entry to specify Seeds, fruit and spores, of a kind used for sowing as a distinct taxable classification and includes an exclusion that the entry does not cover seeds meant for any use other than sowing; the substitution updates the State GST tariff and takes effect on the notified date.

Classification of seeds for sowing specified in UTGST schedule; entry substituted clarifying exclusion for non-sowing uses.
The Schedule entry for S. No. 86 is substituted to classify seeds, fruit and spores, of a kind used for sowing under tariff item 1209 and to include an explanation excluding seeds meant for any use other than sowing; the amendment takes effect on the 1st day of October, 2021.

IGST classification of seeds for sowing clarified; tariff schedule entry substituted and non sowing seeds excluded.
Amendment substitutes the Schedule entry to classify "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209 and states, by way of explanation, that this entry does not cover seeds meant for any use other than sowing; the substitution replaces the earlier S. No. 86 and is made a further amendment to the principal IGST rate notification, taking effect from the first day of October.

Tariff amendment: Seeds for sowing reclassified under HS code, altering GST schedule entries and effective implementation.
Substitution of S. No. 86 in the GST rate Schedule classifies "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209 and provides an explanation excluding seeds meant for any use other than sowing; this replaces the prior entry in Notification No. 2/2017-Central Tax (Rate) and takes effect from the commencement date set in the notification.

GST rate amendments: Bihar revises taxable goods and schedule entries, altering inclusions, omissions and valuation rules.
Amendment to the Bihar GST rate notification revises Schedules I-IV by inserting, omitting and substituting tariff entries: Schedule I adds tamarind seeds (non sowing), biodiesel for blending supplied to Oil Marketing Companies, a named oncology medicine, and retrofit kits for disabled vehicles; Schedule II revises bio diesel wording, omits multiple entries and adds renewable energy devices with a valuation rule deeming seventy percent of gross consideration as value of goods when bundled with a specified taxable service; Schedule III and IV add multiple ores, plastic scrap, printing/packing items, railway equipment, and carbonated fruit beverages.

GST rate amendments update state tax schedules, inserting and omitting tariff entries and adding valuation rules, effective soon
The Gujarat State GST rate notification is amended by inserting, substituting and omitting specified tariff entries across Schedules I-IV: additions include tamarind seeds (non-sowing), bio-diesel to oil marketing companies, Pembrolizumab, retrofit kits for disabled vehicles, a listed set of renewable energy devices with a deeming valuation rule, multiple ores and concentrates, plastic waste scrap, revised packing and printed matter entries, railway rolling stock headings, and a carbonated beverage entry; the amendments take effect on the stated commencement date.

GST rate schedule amendments reclassify goods and supplies, altering tax treatment and valuation rules across multiple categories.
Amendment revises the State GST rate notification by inserting, omitting and substituting tariff entries across multiple rate schedules to reclassify various goods and supplies-adding specific agricultural seeds, biodiesel for blending, renewable energy devices with a value-deeming rule, multiple ores and concentrates, plastic scrap, printed materials, railway rolling stock and parts, and carbonated fruit beverages-thereby altering their applicable tax treatment and specifying an effective commencement date.

UTGST rate amendments expand and omit specified goods, add renewable energy devices, bio diesel for blending, rail items and medical supplies.
Revises the Union Territory GST rate notification by inserting and omitting specified goods across multiple rate schedules: additions include tamarind seeds (not for sowing), bio-diesel for blending with high speed diesel, a named oncology medicine, retrofitment kits for vehicles used by the disabled, a list of renewable energy devices with an apportionment rule for mixed supplies, various metal ores and concentrates, waste plastics scrap, expanded printed and packing goods descriptions, rail locomotives and rolling-stock items, and carbonated fruit beverages; several enumerated serial entries are omitted or substituted.

IGST rate amendments: tariff schedule insertions, omissions and substitutions altering taxable classifications and supply valuation.
This notification amends the principal IGST rate notification by inserting, substituting and omitting specified tariff entries across the 5%, 12%, 18% and 28% schedules. Key operative changes include additions (e.g., tamarind seeds for non sowing use; bio diesel for blending with HSD supplied to Oil Marketing Companies; renewable energy devices with a 70% value allocation rule when bundled with specified services), substitutions to packing and writing instrument descriptions, numerous ore and railway headings, and insertion of carbonated fruit beverages; the amendments take effect from the stated commencement date.

GST rate amendments reclassify goods across rate schedules, adding and omitting tariff entries and special allocation rules.
Amendment revises CGST rate schedules by inserting, substituting and omitting specified tariff entries across the 2.5%, 6%, 9% and 14% Schedules: adding items such as tamarind seeds (non-sowing), biodiesel for blending, a named oncology drug, retrofitment kits for disabled vehicle use, a defined list of renewable energy devices with a value-apportionment rule when supplied with taxable services, multiple metal ores and concentrates, plastics scrap, specified printed matter and railway rolling stock, and carbonated fruit beverages.

GST exemption amendments for sports event services and national transport permit services take effect with conditional certification.
Amendment inserts 12AB alongside 12AA across multiple tariff entries, creates event-specific nil-rate exemptions for services directly or indirectly related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), adds a rescheduling provision for hosted services, substitutes a year in select entries, omits serial number 43, inserts a nil-rate entry for National Permit services for goods carriages, and establishes nil-rate admission-right services for AFC Women's Asia Cup 2022; effective 1 October 2021.

GST exemption for AFC Women's Asia Cup-related services and event admission rights subject to Sports Ministry certification.
The notification amends the Gujarat SGST rate schedule by inserting a new exemption category alongside existing entries, adding nil-rated services for Asian Football Confederation-related services and admission rights to AFC Women's Asia Cup events subject to certification by the Director (Sports), adding an exemption for granting national permits to goods carriages, revising certain temporal references and a revenue-threshold qualifier, omitting one serial, and specifying that the amendments take effect from 1 October 2021.

GST rate amendments expand nil-rated services to include AFC Women's Asia Cup event admissions and national permit services, effective October.
The notification amends the State GST rate schedule by inserting reference to 12AB, adding nil-rated entries for services related to the AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), adding a nil-rated entry for national permit services for goods carriages, substituting a specified year in certain entries, omitting one serial entry, and modifying qualifying language to require "75% or more"; effective from 1 October 2021.

Nil-rated GST for services linked to AFC Women's Asia Cup and related UTGST rate classification amendments take effect.
The notification amends the Union Territory GST rate schedule by inserting "or 12AB" in multiple entries, adding Nil-rated classifications for AFC Women's Asia Cup-related services (subject to certification by Director (Sports)), creating a Nil-rated entry for admission-right services to those events, substituting certain operative years, omitting serial entry 43, inserting a Nil-rated entry for national permit services, and adjusting an entry to require a specified qualifying proportion; effective 1 October 2021.