IGST rate amendments introduce event-specific nil-rated services and broaden exemption eligibility, plus permit-service provisions.
Amendments to the IGST rate notification implement GST Council recommendations by expanding exemption eligibility to include an additional charitable registration type, inserting nil-rated services and admission rights for the AFC Women's Asia Cup 2022 (subject to Ministry certification), authorizing coverage when events are rescheduled, adding a national permit services entry, adjusting an existing supply threshold requirement, and updating certain reference years; these changes take effect from 1 October 2021.

GST rate amendments: exemptions for AFC Women's Asia Cup services and national permits take effect.
The Central GST rate notification is amended to add cross-reference to an additional registration/category, insert wording on services "whenever rescheduled," and to add, alter or omit specified tariff entries. New nil-rated entries cover services by and to the Asian Football Confederation related to AFC Women's Asia Cup 2022 (subject to Director (Sports) certification), right of admission to those events, and services granting National Permits to goods carriages to operate nationwide/contiguous states. Other changes substitute a year in two entries, insert a 75% threshold in an entry, and omit a listed serial. The amendments are effective 1 October 2021.

GST rate amendment: expands taxable services to include IP transfers, job work for alcohol, and multimodal transport.
The notification amends the Gujarat State Tax (Rate) table by inserting "or 12AB" after "12AA"; replacing and omitting items under serial numbers 17, 26, 27 and 34 to specify taxable services including transfer or permitting use of IP rights, job work related to manufacture of alcoholic liquor, other manufacturing and publishing services, and distinct admissions to amusement venues and casinos; substitutes an Explanation reference to Schedule II; and adds Annexure entries for Group 99654 and element 996541 for multimodal transport of goods. The notification specifies its commencement date.

GST Rate Amendment: modifies service classifications, inserts multimodal transport codes and revises specified service entries effective October first.
The State Government amends Notification No.11/2017 to modify service classifications: add "or 12AB" after "12AA"; reclassify items at serial numbers 17, 26, 27 and 34 including Intellectual Property transfers, job work for manufacture of alcoholic liquor, and admission-to-entertainment distinctions; correct an Explanation cross-reference at serial number 38; and insert Annexure entries 118a and 118b for multimodal transport of goods. These amendments are effective from 1 October 2021.

IGST rate changes: specified services reclassified and assigned revised tax rates, including entertainment and IP transfers, effective from October.
Amendments to the Integrated Tax (Rate) notification add registration reference 12AB; classify temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights as a taxable service at the notified IGST rate; insert job work in relation to manufacture of alcoholic liquor for human consumption as a taxable service; reclassify manufacturing, publishing, printing, reproduction and material recovery services under a common entry at the notified rate; differentiate admission services for theme parks and for casinos/race clubs or specified sporting events with distinct rates; and substitute a Schedule reference in an Explanation. Effective from 1 October, 2021.

CGST rate amendments update service classifications and applicable rates, modifying entries and adding multimodal transport codes.
Amendments to the CGST rate notification modify entries by inserting "or 12AB" after "12AA", reclassifying temporary or permanent transfer or permitting the use of Intellectual Property rights under serial number 17, adding a job-work entry for manufacture of alcoholic liquor, redefining manufacturing, publishing/printing and admission-to-entertainment services (including separate treatment for casinos and certain sporting events), adjusting an explanatory cross-reference, and inserting new classification entries for multimodal transport of goods within India. The changes are effective 1 October 2021.

UTGST rate amendments reclassify services and prescribe revised UTGST rates for specified service categories effective October first.
The notification amends the UTGST rate schedule effective 1 October 2021 by inserting "12AB" after "12AA", reclassifying temporary or permanent transfer or permitting use or enjoyment of intellectual property rights at a UTGST rate of nine percent, adding job work related to manufacture of alcoholic liquor at nine percent, restating manufacturing/publishing/printing/material recovery services at nine percent, restructuring admission services with theme parks and certain performances at nine percent and casinos/race clubs/specified sporting events at fourteen percent, and substituting a Schedule I reference with Schedule II in the Explanation.

State GST rate amendments redefine service classifications and taxability for IP transfers, job work and admissions services.
The notification amends the State GST rate schedule and classification scheme, adding or substituting service descriptions and applicable rate columns. It inserts "or 12AB" after "12AA", recognises transfer or permitting use of Intellectual Property rights as a taxable item at the specified rate, inserts job work relating to manufacture of alcoholic liquor under the nine percent rate, revises manufacturing, publishing and material recovery service entries, reclassifies admission services between two rates, amends a Schedule cross-reference in an Explanation, and adds multimodal transport service group codes in the Annexure. The amendments take effect from the stated commencement date.

Tax liability timing clarified: chargeable in tax period containing the completion certificate or first occupation.
Amendment replaces the subject phrase with ", who shall" and revises the timing rule so tax must be accounted for in a tax period not later than the tax period in which the issuance of the completion certificate or first occupation, whichever is earlier, falls; the amendment is effective from 2 June 2021.

Input tax credit by landowner-promoter permitted for tax on apartments; ship maintenance services added to reduced rate schedule.
The notification permits a landowner-promoter to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter within the same project, and inserts maintenance, repair and overhaul services for ships and vessels and their components into the rate table, with consequential adjustment of serial entries; the amendment to Notification No. 11/2017-State Tax (Rate) is stated to be effective from the 2nd day of June, 2021.

GST classification change: substitution of a tariff entry and addition of Diethylcarbamazine altering state tax applicability.
The notification substitutes the column (2) entry at Schedule I, 2.5% rate, S. No. 259A with "9503", and inserts Diethylcarbamazine as serial 231 in List 1; the amendments are effective from 2 June 2021 under the State GST rate-making authority.

Compensation cess on carbonated beverages introduced; prescribed rate applied to specified beverages effective from stated notification.
The Central Government, under section 8(2) of the GST (Compensation to States) Act, 2017, amends the Compensation Cess (Rate) Schedule by inserting S. No. 4B to impose a compensation cess on carbonated beverages of fruit drink or carbonated beverages with fruit juice (tariff heading 2202), prescribing a cess rate for that entry, with the amendment effective from the first day of October, 2021.

Notification amendment adds sub section (6A) or into the notified GST provisions, expanding their scope from the effective date.
The Government of Gujarat, exercising powers under sub section (6D) of section 25 of the Gujarat Goods and Services Tax Act, 2017, inserts the words "sub section (6A) or" into the first paragraph of an earlier State Tax notification after the words "hereby notifies that the provisions of"; the insertion expands the sub provisions covered and takes effect from 24th September, 2021.

GST exemption for specified COVID-19 medicines provides reduced state-tax rates for listed drugs until end of December 2021.
Notification under section 11(1) of the Karnataka GST Act exempts or imposes reduced state-GST rates on specified Chapter 30 medicines used for COVID-19: certain items are nil-rated for state tax while others attract a reduced state-tax rate of 2.5 per cent as set out in the Table. The exemption applies to the state-tax component in excess of the amount calculated at the specified rate and is effective from 1 October 2021 to 31 December 2021.

GST exemption for specified relief goods clarified: unit-packed food and fortified rice kernel included, descriptive term broadened.
The notification amends the Table against S. No. 1 in an earlier Karnataka GST notification by substituting column (3) with two categories: food preparations in unit containers for free distribution to economically weaker sections under government-approved programmes, and Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and by replacing the term "food preparations" with "goods" in column (4). The amendment is issued under section 9(1) of the Karnataka GST Act and takes effect from 1 October 2021.

GST amendment inserts specified essential oils classification, making provision applicable to both registered and unregistered persons.
The Government of Karnataka amended Notification (04/2017) to insert a new entry listing tariff codes 33012400, 33012510, 33012520, 33012530 and 33012540 for "Following essential oils other than those of citrus fruit," specifically naming peppermint and various mint oils, and declaring the provision applicable to any unregistered person and any registered person, effective from the first day of October, 2021.

Classification of seeds for sowing amended to limit scope to sowing use, substituting the schedule entry and taking effect October 1.
Substitution of the Schedule entry classifies seeds under tariff heading 1209 as "Seeds, fruit and spores, of a kind used for sowing," and clarifies that the entry excludes seeds meant for any use other than sowing, thereby defining the scope for GST treatment; the amendment is effective 1 October 2021.

GST rate amendments reclassify specified goods and set a valuation rule for renewable energy device supplies.
Amendments modify Karnataka GST Schedules by inserting, substituting and omitting entries across rate lists: at 2.5% add tamarind seeds (non-sowing), bio-diesel supplied to Oil Marketing Companies, retrofit kits for disabled vehicles and Pembrolizumab; at 6% reclassify bio-diesel descriptions, omit various items, and add renewable energy devices and parts with a valuation rule deeming 70% of gross consideration as goods value when supplied with certain taxable services; at 9% add ores and concentrates, plastics scrap, packing and printed matter revisions, and a range of railway rolling stock and parts; at 14% add carbonated fruit beverages. Effective from October 1, 2021.

GST exemption for AFC women's Asia Cup event services and admission rights extended by Karnataka SGST amendment, effective October
The notification amends Karnataka GST exempt-supply table entries by inserting an alternative exemption registry condition or 12AB in multiple serials, omitting serial 43, updating certain year references from 2021 to 2022, and adding exemptions for services related to the AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)) and for granting National Permits to goods carriages; it also amends a supply-entry to require "75% or more of the" specified supply. The amendments are effective 1 October 2021.

GST classification updated to include intellectual property transfers, job work for alcoholic liquor, and multimodal transport service entries.
The notification amends the State GST classification by inserting an additional reference to 12AB, omitting and substituting specified service items, updating explanatory cross-references to a different schedule provision, and adding entries that expressly cover temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights and job work related to manufacture of alcoholic liquor for human consumption. It further revises admission-to-entertainment and manufacturing service descriptions and inserts service groups for Multimodal Transport of goods within India. The amendments take effect from the first day of October, 2021.