Input tax credit entitlement for landowner promoter expanded; ship maintenance services notified at concessional rate, effective retroactively.
The notification amends the Assam GST rate table to allow a landowner promoter to utilise input tax credit charged by a developer promoter for tax on apartments supplied by the landowner promoter in the same project, and inserts maintenance, repair or overhaul services for ships and vessels as a distinct taxable service entry with the specified rate; the changes are effective retrospectively from 2 June 2021.

GST rate amendment: tariff classification revised and Diethylcarbamazine added to Assam SGST list, effective retrospectively.
Amends Notification No. FTX.56/2017/14 to revise Assam SGST entries: under Schedule I at the 2.5% rate, substitute "9503" for the entry in column (2) against S. No. 259A; and insert a new List 1 serial (231) to include Diethylcarbamazine. The amendment is issued under section 9(1) and section 15(5) of the Assam GST Act and is deemed effective from 2 June 2021.

Commencement of specified Bihar GST rule provisions notified; those provisions now effective from the notified commencement date.
The Governor, under sub-rule (2) of rule 1 of the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2021, notifies the date from which sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules shall come into force, as published by the Commercial Tax Department and issued by the Governor's order.

Commencement of Bihar GST Amendment: Sections 2, 3 and 7-16 to take effect from January first.
The Governor, under sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2021, notifies 1st January 2022 as the date on which the provisions of sections 2, 3 and 7 to 16 of that Act shall come into force, by S.O. 69 dated 21st January 2022, issued by the Commercial Tax Department and signed by the Commissioner State Tax cum Secretary.

Notification under section 10(46): specified income streams of National Skill Development Corporation recognised with filing and non commerciality conditions.
Central Government notifies National Skill Development Corporation for purposes of clause (46) of section 10 of the Income-tax Act, 1961, specifying receipts that arise to the Corporation: government and other skill development grants; capital gains from investments in skill development organisations; dividends and royalties from supported skill ventures; accreditation, registration and training fees and cost recovery; administrative and mobilisation fees; income from foreign skilling institutions; interest on loans to institutions; miscellaneous receipts such as sale of scrap and profit on sale of assets; and interest earned on these receipts. The notification is subject to conditions limiting commercial activity, preserving the nature of activities and income, and requiring specified income-tax return filing.

Common Adjudicating Authority appointment assigns officers to adjudicate specified show cause notices under the Customs Act.
Appointment of a Common Adjudicating Authority by the Principal Director General, Directorate of Revenue Intelligence, designating officers to act in place of named proper officers to adjudicate specified show cause notices against listed noticees, as set out in the Table and pursuant to prior Customs notifications and statutory authority under the Customs Act.

GST treatment of goods for government approved free distribution amended to include unit container food and fortified rice premix.
Amendment substitutes the table entry to specify (a) food preparations put up 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 replaces the term "food preparations" with "goods" in the related column. The amendment is deemed effective from 1 October 2021.

GST notification amendment narrows eligible recipient description and removes specified conditions, affecting service classification under regional GST framework.
The notification amends the TABLE against serial number 3 by substituting the phrase "Union Territory or a Local Authority" for broader references to governmental authorities or entities in specified items, and by omitting the Condition column entries for those items; the amendment is effected under provisions of the Goods and Services Tax Act and takes effect from 1 January 2022.

GST rate amendment shifts specified low value footwear into a 6% schedule, changing its GST classification effective January.
The Puducherry notification amends GST rate schedules by omitting serial number 225 from Schedule I (lower rate) and inserting a new entry in Schedule II at the 6% rate for footwear of sale value not exceeding the prescribed threshold per pair, thereby altering the GST classification for that footwear item.

Authority for Advance Ruling reconstituted: membership criteria and nomination procedures specified, superseding the prior notification.
The Himachal Pradesh Authority for Advance Ruling is re-constituted to consist of two members: an officer not below the rank of Joint Commissioner of Central Tax nominated by the Commissioner of Central Tax, and an officer not below the rank of Joint Commissioner of State Taxes nominated by the Commissioner of State Taxes and Excise. The notification supersedes the prior departmental notification and comes into force from the date of publication in the official e-Rajpatra.

Appellate Authority for Advance Ruling reconstituted under Section 99, specifying member composition and superseding prior notification.
The Governor has reconstituted the Himachal Pradesh Appellate Authority for Advance Ruling, superseding the department's prior notification published in 2020, and specified that the Authority will consist of the Chief Commissioner of Central Tax, Chandigarh Zone, and the Commissioner of State Taxes and Excise, Himachal Pradesh; the notification is effective from its publication in the e-Rajpatra.

Taxpayer-specific delegation of GST powers assigns exclusive authority to a specified proper officer for a limited period.
Delegation of powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 is conferred on Sh. Rajender Kumar Ahuja, Assistant Commissioner, as the specified Proper Officer in relation to M/s Dev International. The authority is taxpayer-specific, remains effective for 120 days from issuance or until further orders, and excludes exercise of those powers by the jurisdictional Proper Officer during that period.

Exchange rate determination for customs sets specified import and export currency conversion rates effective January, superseding prior notification.
Determines exchange rates for customs conversion of specified foreign currencies into Indian rupees and vice versa, superseding a prior notification and fixing separate rates for imported and exported goods effective from the operative date stated; Schedule I provides per unit rates for listed currencies and Schedule II provides rates per one hundred units for specified currencies, to be used for customs valuation and related purposes.

GST rate amendment: substitution of tariff entries for specified serial numbers in Chhattisgarh notification, effective January.
Amendment under section 11 substitutes the column (2) entry for S. No. 4 with "4414" and for S. No. 29 with "7419 80" in Notification No. 21/2018-State Tax (Rate); the changes take effect from 1 January 2022.

GST rate amendment updates product classifications and creates conditional branded tender coconut water entry effective from the stated commencement date.
Amendment revises Schedule entries by substituting HS codes and product descriptions, omits one Schedule entry, and inserts a new conditional classification 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name with an actionable/enforceable right, subject to Annexure I conditions; the notification is effective from the stated commencement date.

Amendment to GST rate notification removes "governmental authority" wording and exempts certain services supplied via e commerce operators.
Amendment narrows service descriptions by omitting the phrase "or a Governmental authority or a Government Entity" for specified serial numbers and inserts provisos excluding application of certain items to services supplied through an electronic commerce operator and notified under the relevant subsection of the GST Act.

GST rate amendment narrows eligible recipients and excludes dyeing/printing services from concessional textile service treatment.
The notification amends the TABLE of Notification No. 11/2017 by narrowing service recipient descriptions at serial number 3 - substituting "Union territory or a local authority" for broader references and deleting the Condition column entries for several items - and by adding an explicit exclusion at serial number 26 that services by way of dyeing or printing of the specified textile and textile products are excluded from the referenced treatment; the amendments are deemed effective from 1 January 2022.

GST rate amendment reclassifies textile goods and updates state SGST schedules, altering applicable tax categories and classifications.
The State Government amends the SGST rate notification by omitting specified serial entries and inserting an extensive set of HSN headings and descriptions for textile-related goods into Schedule II (6%), revising descriptive entries for various textile and related products, omitting certain entries in Schedule I (2.5%) and Schedule III (9%), and thereby reclassifying numerous textiles, yarns, fabrics and made up articles under the State tax rate framework. These amendments take effect from the first day of January, 2022.

State tax rate amendment removes a listed schedule entry and deletes 'Information Technology software' from a rate description.
The State GST rate notification omits the Schedule II entry at serial number 243 and removes the words "in respect of Information Technology software" from the column description against serial number 452P in Schedule III, thereby changing the taxable scope of those entries; the amendment is stated to be deemed to have come into force from the 27th day of October, 2021.

GST rate amendment deletes a Schedule II entry and narrows a Schedule III entry for information technology software.
Amends the Assam GST rate notification by omitting Schedule II (6%) Serial No. 243 and the related entry, and by deleting the words "in respect of Information Technology software" from Schedule III (9%) against Serial No. 452P. The amendment is made under the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and takes effect retrospectively from 27 October 2021.