GST amendment: substitution of the entry for fly ash bricks and aggregates, revising their notified product classification.
The Government amends the cited notification by substituting, in the Table against Sl. No. 1, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks," thereby revising the enumerated classification of those products; the change is issued by the Department of Finance on the recommendation of the Council and specifies its effective date.

Rate schedule amendment renumbers entries and adds edible oils and specified fuels to the taxable goods list.
The Goa Government amends a GST rate notification by substituting "serial numbers 1" with "serial numbers 1AA", re-numbering S. No. 1 as S. No. 1AA and inserting serial entries 1A-1O into the TABLE to list specified edible oils and their fractions and certain solid fuels; the notification comes into force on the 18th day of July, 2022.

Tax rate substitution under Goa GST notification takes effect, replacing prior entry in the notification table.
Amendment substitutes the tax rate entry in the TABLE of the earlier Goa GST notification by replacing the entry in column (4) against S. No. 1 with 6%, altering the operative tax rate provision of that notification. The amendment is declared to come into force on the 18th day of July, 2022, and is issued by the Department of Finance, Revenue & Control under the Governor's authority.

Pre-packaged and labelled classification limits GST exemptions by requiring Legal Metrology declarations on packaging and labels.
The amendment substitutes the phrase ", other than pre-packaged and labelled" into multiple Schedule entries and omits certain serial entries, and it replaces the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, requiring the package or label to bear the statutory declarations.

GST rate amendment: new schedule and precise pre-packaged and labelled condition reshapes taxable goods classifications.
The amendment creates a new Schedule VII imposing a 0.75% rate on goods listed therein and revises Schedules I-VI to substitute, insert, omit and renumber tariff entries; it repeatedly restricts certain rate entries to goods that are "pre-packaged and labelled," expands taxable descriptions to include specified dairy products, jaggery, parched rice products, ostomy and orthopaedic appliances, leather subclasses, solar water heaters, pumps, knives and tableware, e waste, and adjusts synthetic stone and diamond descriptions, while defining "pre-packaged and labelled" by reference to the Legal Metrology Act.

Option to pay tax on GTA services clarified; registration and invoice declaration required for forward charge compliance.
Amendment removes the phrase excluding suppliers who had not paid central tax at a specified rate and provides that the entry will not apply where the supplier has registered under the Goa GST Act, 2017, opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging Central Tax with the prescribed Annexure III declaration; it also inserts a new entry treating renting of residential dwelling to a registered person as a service and adds Annexure III; effective 18th July, 2022.

GST exemption for tour operator services limited to portion performed outside India, with proportional calculation and cap.
Amendments to the GST exemption schedule modify entries by omitting specified service descriptions, deleting select serial entries, and adding or substituting provisions that (i) recognize certain postal services and storage/warehousing of cereals, pulses, fruits and vegetables as exempt; (ii) limit tour operator service exemption for foreign tourists to the portion performed outside India with a days-based proportional calculation or a fifty percent cap and rounding rules; and (iii) insert exceptions and provisos for residential rentals to registered persons, economy-class air exemptions limited to listed airports/states, healthcare room-charge exclusions, and specified training/coaching exemptions.

Goods Transport Agency option to pay GST, subject to input tax credit restrictions and a mandatory annual declaration requirement.
The notification amends the GST rate schedule to reclassify and adjust rates for passenger and goods transport services, inserts ropeway transport entries with reduced tax and denial of input tax credit on goods used, and adds a mechanism for Goods Transport Agencies to opt to pay tax under forward charge by filing an annual declaration (Annexure V), with the consequence that electing GTAs cannot claim input tax credit on inputs used in supplying the service.

Entry substitution for fly ash bricks updates State GST notification description to list bricks, aggregates, and blocks.
The notification substitutes the entry in column (3) against serial number 4 of Notification No. 14/2019-State Tax with the consolidated description "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby clarifying the goods covered by that table entry. The amendment is made under the proviso to sub-section (1) of section 10 of the Gujarat GST Act and is effective from 18th July, 2022.

GST registration exemption coverage for fly ash bricks, aggregates and blocks is clarified through substitution of the specified entry.
Gujarat GST registration exemption coverage for specified fly ash products is clarified by substituting the entry against serial number 4 in Notification No. 10/2019-State Tax. The substituted entry covers "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The amendment takes effect from 18 July 2022.

GST compliance amendments revise registration restoration, delayed-payment interest, export refunds, electronic commerce reporting, input tax credit and payment mechanisms.
GST rule amendments provide for deemed revocation of specified registration suspensions upon furnishing pending returns, re-credit of the electronic credit ledger after repayment of erroneous refunds through the electronic cash ledger, and UPI and IMPS payment modes. They prescribe interest calculation on delayed tax payments, revise export refund procedures including electricity exports and withheld refunds, and update GSTR-3B, annual return, reconciliation, payment and refund forms. Reporting is clarified for electronic commerce operator supplies, input tax credit reversals and reclaimed credit.

Limitation extension: time limits for GST recovery and refund orders extended and pandemic period excluded from computation.
The notification extends the time limit under section 73(10) for issuance of orders under section 73(9) to permit recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 period, and excludes the period 1 March 2020 to 28 February 2022 from computation of limitation for issuance of recovery orders for erroneous refunds and for filing refund applications under section 54 and section 55.

Notification amendment under section 128 extends the deadline set in the state's GST notification.
Pursuant to the powers under section 128 and on the GST Council's recommendation, the Finance Department amends Notification No. 73/2017 State Tax by substituting the date in the fifth proviso, thereby replacing the previously stated deadline with a later deadline; no other provisions of the notification are altered.

Concessional GST rate framework ceases prospectively while preserving prior actions and omissions under the rescinded exemption notification.
Gujarat rescinds Notification No. 45/2017-State Tax (Rate), which had granted a concessional GST rate for specified supplies. The rescission takes effect from 18 July 2022 and preserves actions already taken, or omissions occurring, before that date. The earlier concessional-rate framework therefore ceases prospectively, subject to the saving for prior transactions and acts.

Rescission of prior tax notification withdraws a state GST rate instrument while preserving prior actions under a saving clause.
The State Government, under section 11(1) of the Tripura State Goods and Services Tax Act and on the Council's recommendation, rescinds the earlier finance department notification setting a State tax rate, subject to a saving clause preserving things done or omitted before rescission; the rescission is ordered by the Finance Department by Governor's authority and specifies an effective commencement date.

Self-assessed tax statement requirement: furnish FORM GST CMP-08 for the relevant quarter by the specified statutory deadline.
The notification amendment inserts a proviso requiring specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Gujarat Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, to be furnished by the 31st day of July, 2022.

State tax amendment: substitution of goods description to include fly ash bricks, fly ash aggregates and fly ash blocks.
Amendment substitutes, in Notification No. 02/2022 State Tax (Rate) against SI. No. 1 column (3), the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the change is made under the State Government's GST powers and takes effect on the 18th day of July, 2022.

GST rate notification amendment substitutes goods description to list fly ash bricks, aggregates and blocks, effective mid-July.
The State GST rate notification is amended by substituting, against Sl. No. 1 in column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The amendment is made under the Gujarat Goods and Services Tax Act, 2017 on the recommendation of the GST Council and takes effect on 18th July, 2022.

State GST rate amendment inserts edible oils, vegetable fats and specified fuels into the revised tariff table effective mid July.
Amendment to Tripura State GST rate notification substitutes "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A to 1O into the TABLE identifying various edible oils, vegetable fats and fractions and certain solid fuels (coal, lignite, peat). The change is made under the proviso to sub section (3) of section 54 of the Tripura SGST Act and comes into force on 18th July, 2022.

Restriction on refund of accumulated ITC on edible oils and coal implemented by amendment inserting specified tariff entries.
The notification amends Notification No. 5/2017-State Tax (Rate) to restrict refund of accumulated input tax credit by substituting a cross-reference in the proviso, re numbering S. No. 1 as S. No. 1AA, and inserting new serial entries listing edible oils (headings 1507-1518) and specified solid fuels and peat (headings 2701-2703); the amendment follows the GST Council recommendation and comes into force on the stated effective date.