Commencement of Meghalaya GST amendments: specified subrules of Rule Two take effect from the notified commencement date.
Designates 1st January, 2022 as the commencement date for sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Meghalaya Goods and Services Tax (Eighth Amendment) Rules, 2021, pursuant to sub-rule (2) of rule 1 of the Amendment Rules and referencing the State Tax notification No. 35/2021 published in the Gazette of Meghalaya dated 11th October, 2021.

Delegation of GST enforcement powers to a designated proper officer for a specified taxpayer, with jurisdictional officer barred.
The Commissioner, State Tax delegated specified enforcement powers under the Delhi GST Act to the named Proper Officer in respect of M/s Prime Polychem Private Ltd., making the delegation taxpayer-specific and identifying the officer by name.

Special GST enforcement powers for investigation, inspection and tax determination are temporarily assigned to a designated proper officer.
Special conferral of powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 authorises Sh. Jagmohan Tyagi, GSTO, to exercise those powers in relation to M/s Bharat Pharma. The authority remains effective for 120 days from issuance or until further orders, whichever occurs earlier. During that period, the jurisdictional Proper Officer cannot exercise powers under the specified provisions in respect of the identified taxpayer.

Anti-dumping duty on HFC R-32 imports imposed, with producer-specific rates and a five-year levy.
The Central Government imposes producer-specific anti-dumping duties on Hydrofluorocarbon Component R-32 (tariff sub-heading 2903 39) originating in, or exported from, China PR, including exports via other countries, with a residual rate for other exporters; duties are levied to counter dumping and resultant material injury and are payable in Indian currency.

Anti-dumping duty on silicone sealant imports from China PR imposed with producer-specific rates and user declaration compliance required.
Imposition of anti-dumping duty on silicone sealants originating in or exported from China PR for five years, with specified per metric tonne USD rates assigned to two named producers, other producers from China PR, and exports from China PR via other countries. A defined list of product exclusions is provided, while three specified exclusions are limited to bona fide actual users who must produce import-time declarations and maintain verifiable monthly consumption records. Duties are payable in Indian currency and converted using the Ministry of Finance exchange rate applicable on bill of entry presentation.

Commencement of amended State GST provisions activates specified statutory changes from the appointed effective date.
Arunachal Pradesh brings sections 2, 3 and 7 to 15 of the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2022 into force from 1 January 2022. The State Government fixes the appointed date under its statutory power to commence specified provisions of the Amendment Act within the State GST framework.

Commencement of statutory provisions: the Finance Act provisions specified are appointed to come into force on 1 January 2022.
The Central Government, exercising the power under clause (b) of sub section (2) of section 1 of the Finance Act, 2021, appoints 1 January 2022 as the date on which the provisions of sections 108, 109 and 113 to 122 of the Act shall come into force by notification of the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.

GST amendment commencement activates specified rule 2 provisions governing the revised state tax framework from the appointed date.
Specified amendments under the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2021 become operative from 1 January 2022. The provisions brought into force are sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2. The commencement is made under sub-rule (2) of rule 1 and applies only to the enumerated portions of rule 2.

Commencement of specified CGST Eighth Amendment provisions announces operative start for listed sub rules under the amendment.
Notification No. 38/2021 Central Tax fixes 1st January 2022 as the commencement date for sub rule (2), sub rule (3), clause (i) of sub rule (6) and sub rule (7) of rule 2 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, issued by the Ministry of Finance under the enabling provision in sub rule (2) of rule 1 of those Amendment Rules.

Exchange rate update: Turkish Lira rates amended for import and export, affecting customs valuation and declarations.
The Central Board of Indirect Taxes and Customs amends Notification No.98/2021-CUSTOMS (N.T.) effective 22nd December, 2021 by substituting serial No.18 in SCHEDULE-I to prescribe revised rates of exchange for the Turkish Lira to be applied separately for imported goods and for export goods.

Free import policy extension for Tur and Urad permits imports with qualifying shipping documents and customs clearance conditions.
Extends the Free import policy for Tur and Urad subject to the Bill of Lading/Lorry Receipt being dated on or before 31.03.2022 and permitting clearance of consignments where Customs has authorised the "Out of charge" on or before 30.06.2022.

Free import policy extended for moong; import documentation deadline set and customs clearance timeline enforced.
Extension of a Free import policy for moong (Vigna Radiata) is notified, contingent on the Bill of Lading or Lorry Receipt being issued on or before the specified cut-off; consignments may be cleared provided Customs has authorised 'Out of charge' within the subsequent prescribed clearance window, establishing distinct deadlines for shipment documentation and Customs clearance under the Foreign Trade Policy.

Basic customs duty reduction on refined palm oil implemented, lowering the duty rate temporarily with immediate effect.
The Central Government amended an earlier miscellaneous exemption notification to substitute the column entry with a lower Basic Customs Duty rate on refined palm oil and its fractions, thereby temporarily altering the tariff applicable to those products; the amendment takes effect the day after publication and operates by modifying the relevant table entry in the prior notification.

SCOMET updates amend export controls: GAEC registration, mandatory notification, EUC and quarterly reporting required for listed items.
The notification amends Appendix 3 (SCOMET Items) to Schedule 2 of the ITC(HS) 2018, substituting and adding SCOMET entries, revising the "technology"/"technical data" glossary, and updating CAS and ITC(HS) codes. It establishes export procedures: one time GAEC registration valid five years with quarterly post reporting, mandatory notification and submission of EUC and bill of entry within 30 days for permitted exports to specified Table 1 countries, while exports to other destinations or involving software/technology require individual authorisation.

Free import policy for refined palm oil extended, with imports prohibited through ports in Kerala.
The Central Government extends the Free import classification for products under HS heading 1511 90-refined bleached deodorized palm oil, refined bleached deodorised palmolein, and other related products-under Schedule I (Import Policy) of the ITC (HS), 2017, pursuant to powers under the Foreign Trade (D&R) Act and the Foreign Trade Policy. The extension is subject to a territorial prohibition on imports through any port in Kerala and is issued with ministerial approval.

Late fee amnesty for FORM GSTR-3B filings was extended by substituting the deadline with a later date.
Late fee amnesty under the FORM GSTR-3B arrangement was extended by amending the earlier Uttar Pradesh GST notification so that, in the ninth and tenth provisos, the date 31 August 2021 was substituted with 30 November 2021. The amendment was issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and was given retrospective effect from 29 August 2021.

Revocation of registration cancellation timeline extended for specified GST cancellations under the Uttar Pradesh tax law.
Extends the time limit for filing an application for revocation of cancellation of registration where registration has been cancelled under clause (b) or clause (c) of section 29(2) and the original time limit falls between 1 March 2020 and 31 August 2021. In such cases, the application may be made up to 30 September 2021. The notification is issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, and is effective from 29 August 2021.

GST notification amendment expands covered motor vehicles and restaurant services at specified hotel premises.
Amendments were made to the Uttar Pradesh GST notification issued under section 9(5) of the Uttar Pradesh Goods and Services Tax Act, 2017, expanding the relevant vehicle category to include motor cycle, omnibus and other motor vehicles, and inserting a clause covering supply of restaurant service other than services supplied by restaurant, eating joints etc. located at specified premises. The explanation was also revised to update the motor vehicle meanings and define specified premises as hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.

GST exemption amendment narrows service entries and excludes specified e-commerce operator supplies from the exemption scope.
Amends the Uttar Pradesh GST exemption notification by omitting the words "or a Governmental authority or a Government Entity" from serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 so that the relevant exemption does not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017. The notification takes effect from 1 January 2022.

GST exemption notification amendment narrows service descriptions, removes conditions for specified entries, and adds a textile dyeing exclusion.
Amends an existing Uttar Pradesh GST exemption notification by narrowing specified service descriptions in serial number 3 to "Union territory or a local authority," omitting the corresponding condition entries for items (iii), (vi), (vii), (ix) and (x), and inserting an exception in serial number 26 for services by way of dyeing or printing of the specified textile and textile products. The amendment is stated to operate from 1 January 2022.