Delegation of GST investigative powers to a specified proper officer granting exclusive authority over a taxpayer for a limited period.
The Commissioner of State Tax has conferred GST enforcement and investigative powers upon a named Proper Officer in respect of a specified taxpayer (identified by name and GSTIN), for a period of 120 days from issuance or until further orders, and during that period the jurisdictional Proper Officer is barred from exercising those powers in relation to the specified taxpayer.

Amendment to GST notification narrows recipient descriptions and removes specified conditional entries, changing applicability of listed services.
The notification amends a state GST notification to substitute the phrases identifying recipients in specified service items with "Union territory or a local authority" and to omit the entries in the Conditions column for those items, thereby narrowing the recipient description and removing previously stated conditions; the instrument supersedes an earlier S.R.O. and takes effect from the commencement date stated in the notification.

GST rate amendment: footwear of limited sale value reclassified into a higher rate band with retrospective effect from January first.
State notification amends Odisha GST schedules by omitting a specific entry from the 2.5% schedule and inserting a new entry in the 6% schedule classifying footwear of limited sale value per pair within the 6% band; the notification supersedes the immediately prior S.R.O. and is effective from the first day of January, 2022.

Tax Rate Amendment: substitution of tariff entries in state GST notification taking effect from the start of January.
The State Government amends the earlier state GST rate notification by substituting the column (2) entries in the Table: replacing the entry at S. No. 4 with 4414 and the entry at S. No. 29 with 7419 80; the amendment is made under the State Act on the Council's recommendation and is effective from 1 January 2022.

GST rate amendment: tariff reclassifications and new branded tender coconut water condition alter State tax schedule applicability.
The State GST rate schedule is amended by substituting tariff headings and product descriptions for specified Schedule entries, omitting one entry, and inserting a new entry for tender coconut water not in unit containers that bear a registered brand name or bear a brand name with an actionable or enforceable right, subject to conditions; these changes take effect from the stated effective date.

GST rate amendments update tariff classifications and substitute schedule entries, altering state tax rate applicability and product coverage.
Amendment to the Tripura State Tax (Rate) notification substitutes, inserts and omits schedule serial numbers, HS codes and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), to reclassify goods-including dairy preparations, edible insects, vegetable and microbial fats and oils, oil-cakes, specific ores and concentrates, nicotine/tobacco inhalation products, machinery and electronic items-and to clarify exclusions and carve outs governing which goods attract each state GST rate.

Amendment to HSN code entries updates specified tariff classifications under Haryana GST notification, modifying two table entries.
Amendment substitutes specified tariff classification entries in the original Haryana GST notification's table: the entry at serial number four is replaced with a new HSN code and the entry at serial number twenty-nine is replaced with a different HSN code; the substitution takes effect from the commencement date set in the notification.

GST schedule amendment changes commodity classifications and adds branded tender coconut water conditions, taking effect January.
Amendment to the Schedule of Notification No.36/ST-2 substitutes tariff codes and commodity descriptions at specified serials (including serials 22, 43B, 49 and 141), inserts serial 97A establishing conditions for tender coconut water that bears a registered brand name or an actionable/enforceable brand claim subject to ANNEXURE I, omits serial 101, and fixes the effective date as the first day of January, 2022.

GST rate schedule amendments revise tariff entries and reclassify specified goods, affecting tax categorisation and compliance.
Amendment revises Haryana GST tariff classifications by substituting, inserting and omitting specific HS headings and descriptive entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), adding new serial entries for specified products (including nicotine- and tobacco-related inhalation products, branded tender coconut water, machinery and electronic goods), clarifying descriptions for dairy, fats and oils, mineral products, aircraft and parts, and other goods, with changes taking effect from the notification's effective date.

Aviation turbine fuel taxation amended by changing the taxable point and prescribing a 1 per cent rate for specified supplies.
Schedule II of the Uttar Pradesh Value Added Tax Act, 2008 was amended by omitting the entry at serial number 141, and Schedule IV was amended by substituting the entry at serial number 5 for aviation turbine fuel, whether duty paid or bonded. The substituted entry fixed the point of tax at the manufacturer or importer and prescribed a tax rate of 1 per cent. The amendment came into force on 4 January 2022.

Exchange rate update for Turkish Lira adjusts import and export valuation under Customs Notification, effective early January.
Amendment substitutes the Schedule I entry for Turkish Lira in the Customs Notification, specifying distinct rupee equivalences for imported goods and export goods to be applied for customs valuation; the Board exercises its statutory power to notify revised exchange rates and the substitution takes effect from the stated effective date.

Input tax credit matching now requires supplier reporting and FORM GSTR-2B communication, alongside revised detention penalty recovery procedures.
Input tax credit for relevant invoices or debit notes may be availed only where supplier details are furnished in FORM GSTR-1 or through the invoice furnishing facility and communicated to the recipient in FORM GSTR-2B. A new recovery procedure permits sale or disposal of detained or seized goods or conveyance where penalty remains unpaid, subject to auction notice, payment safeguards, special treatment for perishable or hazardous goods, and stay on appeal in specified cases. The amendments also revise annual-compliance deadlines, refund documentation, disposal of sale proceeds, provisional attachment objections, and related GST forms.

GST amendment commencement brings specified Gujarat rule 2 provisions into force from 1 January 2022.
Specified amendments under rule 2 of the Gujarat Goods and Services Tax (Eighth Amendment) Rules, 2021 take effect from 1 January 2022. The operative provisions are sub-rules (2) and (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2.

Exclusion of Governmental Authority narrows beneficiaries for specified GST-rated services, altering description and conditions accordingly.
The notification narrows recipients entitled to specified State tax treatment by substituting references to "Union territory or a local authority" in place of phrases including "Governmental Authority" and "Government Entity" for listed service items, and omits the corresponding Condition column entries for those items.

Gujarat SGST rate classification moves low-value footwear to the 6% Schedule and removes a textile-products entry.
Gujarat SGST rate classification is amended from 1 January 2022. The earlier notification relating to textile products is superseded, and the entry for specified textile products in the 2.5% Schedule is omitted. Footwear of sale value not exceeding Rs. 1,000 per pair is inserted in the 6% Schedule.

GST exemption classifications were updated to align specified tariff entries with revised Harmonised System codes.
Gujarat amended classification entries in the GST exemption table issued under section 11 of the Gujarat Goods and Services Tax Act, 2017, following changes in Harmonised System codes under the Customs Tariff Act, 1975. The tariff entries against serial numbers 4 and 29 were substituted with "4414" and "7419 80" respectively, effective 1 January 2022.

GST rate amendment: schedule substitutions and a new branded tender coconut water entry with annexure conditions.
The State GST rate notification is amended to substitute certain Schedule commodity entries and descriptions, insert 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 claim/enforceable right (subject to annexure conditions), and omit a specified existing Schedule entry. The amendment becomes effective on the first day of January, 2022.

GST rate amendments update: state notification revises tariff entries across four schedules, effective start of year.
Amendment to the State GST rate notification substitutes, inserts and omits tariff headings and product descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including reclassifications for dairy, fats and oils, ores and concentrates, machinery, electronic components, nicotine and tobacco-related inhalation products, and certain aircraft and parts; the amendments take effect on 1 January 2022.

Input tax credit limited to supplier-filed invoices communicated via GSTR-2B; auction-based penalty recovery for detained goods introduced.
Input tax credit is restricted to invoices or debit notes furnished by the supplier in the outward supplies statement or invoice furnishing facility and communicated to the recipient via FORM GSTR-2B. Annual return and reconciliation for 2020-2021 are extended to 28 February 2022. Refunds where UID is missing require an attested invoice copy with FORM GST RFD-10. Timeframes for detention/seizure proceedings are tied to notices under section 129. A new rule permits recovery of unpaid penalty by auctioning seized or detained goods or conveyance with specified notice, auction procedures, payment, transfer of ownership and exceptions for perishable or hazardous goods. Sale proceeds are to be appropriated first to administrative costs, then dues and penalties, then other GST dues, with balances credited to the owner's ledger or bank account.

Amendment to GST notification narrows recipient category and removes conditions for certain services, effective start of year
Supersession of an earlier notification effects targeted amendments to the TABLE against serial number 3 by substituting the phrase "Union territory or a local authority" for the broader phrase that included Governmental Authority and Government Entity in specified items of the Description of Service column, and by omitting the Condition column entries for those specified items, with effect from the first day of January, 2022.