Registration requirement for fly ash products: suppliers must register once they exceed the applicable turnover threshold.
Amendment adds fly ash bricks, fly ash aggregates, and fly ash blocks to the list of goods whose suppliers must obtain GST registration when their aggregate turnover in a financial year exceeds the applicable threshold, thereby narrowing the prior exemption scope for certain small suppliers.

Rescission of tax exemption for specified intra state supplies removes prior relief following council recommendation, effective from notification date.
The Government of Kerala, under the Kerala State Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council, rescinds the earlier notification that exempted state tax on certain intra State supplies to specified institutions, withdraws that exemption, preserves actions or omissions prior to rescission, and gives the rescission effect from the date specified in the notification.

GST exemption entry for fly ash products revised, substituting listed product descriptions and altering prior content requirement.
Amendment substitutes the table entry in the Kerala SGST notification to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", replacing the prior formulation. The amendment is made under powers conferred by the Kerala State Goods and Services Tax Act and comes into force on the stated commencement date. The explanatory note states the earlier exemption referenced a 90 percent or more fly ash content formulation which has now been replaced on the recommendation of the Council.

Input tax credit restriction bars refunds where input tax exceeds output tax for specified goods notified under GST.
Amendment to the state GST notification inserts serials 1A-1O and renumbers serial 1 as 1AA to specify additional goods for which no refund of unutilised input tax credit shall be allowable under the proviso to sub section (3) of section 54 when credit accumulates because the rate of tax on inputs exceeds the rate on output supplies; the inserted entries chiefly list classes of edible vegetable oils, modified vegetable fats and certain solid fuels; effective 18 July 2022.

State GST exemption threshold raised for specified petroleum and coal-bed methane supplies, expanding exempt state-tax liability.
Amendment to G.O.(P) No.64/2017 substitutes the entry in column (4) against Sl. No. 1 to read "6%", so that the State GST leviable in excess of six percent on supplies connected with petroleum operations and coal bed methane operations undertaken under specified licences or contracts is governed by the revised exemption; the amendment is effective 18 July 2022 and applies subject to the conditions in the original notification.

Pre-packaged and labelled goods excluded from certain GST Schedule carve-outs, tightening tax applicability under amended notification.
Substitutes the phrase ", other than pre-packaged and labelled" for multiple Schedule carve-outs across specified serial entries, revises entries for certain dairy and jaggery products, omits specified Schedule serial numbers and removes the word "purified" where applicable. The Explanation's clause (ii) is replaced to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 requiring statutory declarations. The amendment takes effect on the stated commencement date.

GST rate amendment: Kerala modifies tax rates and adds 'pre-packaged and labelled' condition for specified goods.
Kerala amends the G.O.(P) No.62/2017 notification to modify GST rates and reclassify goods: it inserts Schedule VII (0.75%), revises entries across Schedules I (2.5%), II (6%), III (9%) and VI (0.125%), substitutes "pre-packaged and labelled" qualifications for numerous items, adds and omits tariff items, and redefines "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009. The notification is effective 18 July 2022.

Reverse charge mechanism clarified: registered suppliers may elect forward charge on GTA services by issuing tax invoice with prescribed declaration.
Amendment permits a supplier registered under the Kerala SGST Act to elect to pay tax on Goods Transport Agency services under forward charge where the supplier issues a tax invoice charging State tax at applicable rates and includes the prescribed declaration in Annexure III; it also inserts an entry for renting of residential dwelling to a registered person and adds Annexure III containing the declaration.

GST exemption scope for specified services revised; cross border tour operator supplies partly exempt based on proportion of tour performed abroad.
The notification amends the Kerala SGST exemption schedule: it omits specific exclusionary phrases, deletes and substitutes multiple serial entries, inserts exceptions (including residence rented to registered persons), limits an air-travel concession to economy class from specified northeastern airports and Bagdogra, confines storage/warehousing exemption to cereals, pulses, fruits and vegetables, adds an exemption for ordinary postal services by the Department of Posts, and creates a tour-operator exemption for services to foreign tourists measured by proportion of tour days abroad or fifty percent of total consideration, with rules for counting fractional days.

GTA option to pay GST at concessional rate permits forward charge election with declaration and input tax limits.
The notification amends the state GST schedule to retariff transport and health services, adds ropeway passenger and goods transport entries, and establishes that Goods Transport Agencies may elect by Annexure V to pay GST under forward charge at a concessional rate but, if they do, shall not claim input tax credit on goods and services used to supply that service; the option is subject to a prescribed declaration before the financial year (with a transitional deadline for 2022-23). It also adds a concessional entry for specified clinical establishment room charges with input tax credit prohibition and new definitional provisions.

Late fee waiver for delayed Form GSTR-4 filing for a specified May-June period with retrospective effect.
The notification inserts a proviso waiving the late fee payable under section 47 for delay in furnishing Form GSTR-4 for the Financial Year 2021-22 for the period from 1st May, 2022 to 30th June, 2022. The amendment is made under section 128 of the Assam Goods and Services Tax Act, 2017 and is deemed to have come into force with effect from 26th May, 2022.

Amendment to SGST rate notification adds specified vegetable oils, fats and certain fuels to rate table, with renumbering and commencement.
Amendment substitutes and expands entries in the State Tax (Rate) notification by inserting specified tariff entries for edible vegetable oils, vegetable fats and certain solid fuels into the TABLE, adding serial numbers 1A-1O before the re numbered 1AA, and bringing the revised TABLE into force on the date of the notification.

GST rate amendment revises entry under Himachal Pradesh State Tax notification, effective by executive order.
Substitutes the entry in column (4) against S. No. 1 of the TABLE in Notification No. 3/2017-State Tax (Rate) with "6%"; issued under the power of section 11(1) of the Himachal Pradesh GST Act on Council recommendation and effective from 18th July, 2022 as Notification No. 8/2022-State Tax (Rate).

Pre-packaged and labelled goods exclusion clarified under state tax rates, defined by the Legal Metrology Act and applied across schedule entries.
Amends the State Tax (Rate) Schedule by substituting recurring provisos with the phrase ", other than pre-packaged and labelled" for multiple serial entries, substitutes certain full entries (notably dairy and sugar items) to exclude pre-packaged and labelled forms, omits specified serial entries, and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, thereby narrowing previous exclusions and clarifying applicability of the Schedule.

GST notification amendment substitutes fly ash bricks, fly ash aggregates and fly ash blocks in the specified table entry.
Further amendment is made to the Uttar Pradesh GST notification issued under the proviso to section 10 of the Uttar Pradesh Goods and Services Tax Act, 2017. In the table to the earlier notification, against serial number 4, the entry in column (3) is substituted to read: "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The amendment takes effect from 18 July 2022.

Fly ash products substitution changes the Uttar Pradesh GST notification entry with effect from 18 July 2022.
Fly ash bricks, fly ash aggregates and fly ash blocks are substituted as the relevant entry in the table of the specified Uttar Pradesh SGST notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is made under the State GST power with effect from 18 July 2022, as a further change to the earlier 2019 notification governing the relevant entry at serial number 4.

Exemption notification rescission under Uttar Pradesh GST withdraws an earlier exemption while preserving past acts and omissions.
Exemption notification under the Uttar Pradesh Goods and Services Tax Act, 2017 rescinds an earlier notification issued in 2017 under section 11(1), acting on the recommendations of the Council. The rescission operates prospectively and is expressly subject to the saving of things done or omitted to be done before the date of rescission. The notification is brought into force from 18 July 2022.

GST exemption notification amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks.
Amendment to the Uttar Pradesh GST exemption notification substituted the entry in the relevant table against Sl. No. 1 to specify Fly ash bricks; Fly ash aggregates; Fly ash blocks. The amendment was issued under the State GST law on the recommendation of the Council and was made effective from 18 July 2022.

Uttar Pradesh GST notification expands commodity entries for vegetable oils, coal, lignite and peat, with revised serial numbering.
Amends the Uttar Pradesh GST notification by substituting the reference to serial numbers "1" with "1AA" and renumbering S. No. 1 as S. No. 1AA. Before the renumbered entry, it inserts new serial numbers and entries for specified goods, including various vegetable oils and fats, edible mixtures or preparations of vegetable fats or oils, coal, lignite and peat. The amendment takes effect from 18 July 2022.

GST notification amendment substitutes the table entry with 6% and takes effect from 18 July 2022.
Amendment to the Uttar Pradesh Goods and Services Tax notification under section 11(1) substitutes the entry in column (4) against S. No. 1 in the table of the earlier notification with 6%. The amendment is issued by the Governor on the recommendations of the Council and comes into force on 18 July 2022.