GST rate amendments alter rates and restrict input tax credit for specified transport, GTA option, and certain clinical services.
The notification amends Karnataka GST tariff entries to modify rates and eligibility for input tax credit for specified passenger and goods transport services (including ropeways), substitutes entries for GTA services introducing a lower rate with an explicit input tax credit disallowance, inserts a new taxable entry for certain clinical establishment room charges with credit restriction, expands definitions for print media, clinical establishment, health care services and goods transport agency, and prescribes Annexure V by which a GTA may opt to pay GST under forward charge for a financial year, subject to declared deadlines and a one year non revocation rule. The amendments take effect from the stated commencement date.

Work from Home permissions in SEZ units require Development Commissioner approval and accounting of export revenue.
A new rule permits Units to authorize specified employees to work from home or outside the SEZ subject to Development Commissioner permission, proposal submission, and compliance conditions. Eligible categories include IT/ITeS staff, temporarily incapacitated, travelling and offsite employees. Permissions are time limited, extendable on compliance, and require attendance records and limits on the proportion of workforce covered unless higher numbers are approved for bona fide reasons. Remote work must relate to approved Unit services and projects; departing employees must be un tagged. Units may temporarily remove specified equipment to the Domestic Tariff Area without duty with authorised certificates and recordkeeping, subject to Specified Officer approval.

Aadhaar authentication allowed for specified reporting entities under PMLA for identity verification purposes after privacy and security compliance.
The Central Government authorises the listed reporting entities to perform Aadhaar authentication under the Aadhaar Act for the purposes of section 11A of the Prevention of Money laundering Act, having been satisfied that those entities meet the Aadhaar Act's privacy and security standards and after consultation with the Unique Identification Authority of India and the appropriate regulator.

International Financial Services Centre rules expand acceptable foreign identity documents and relax record retention obligations for foreign-national clients.
Amendments permit reporting entities located in an International Financial Services Centre to treat the head of the entity as a specified person, accept foreign national identity or voter cards and foreign bank statements as valid documents, and exempt IFSC-based entities from record reception, storage, safeguarding and retrieval obligations for clients who are foreign nationals.

Rescission of Notification withdraws a prior GST notification prospectively, subject to a savings clause preserving prior acts.
The State Government rescinds a prior Finance Department GST notification under its executive authority, withdrawing that notification prospectively while preserving acts done or omitted before rescission through a savings clause; the rescission is declared to come into force on a specified commencement date.

Pre-packaged and labelled exclusion updated: several GST schedule entries now exclude pre-packaged and labelled goods.
The notification amends multiple Schedule column (3) entries by substituting prior exception clauses with the phrase ", other than pre-packaged and labelled" for various commodities (dairy products, jaggery and sugars, murki, and others), omits certain serial entries, and replaces an Explanation clause to define "pre-packaged and labelled" by reference to the statutory pre-packaged commodity definition requiring legally mandated package or label declarations. The amendments become effective on the specified commencement date.

GST rate amendment refines taxable coverage by linking specific tariff entries to pre-packaged and labelled goods.
Notification amends Nagaland GST schedules by introducing a new 0.75 per cent category in Schedule VII, substituting and omitting numerous tariff entries across Schedules I-VI, and inserting "pre-packaged and labelled" language to limit rate applicability to packaged commodities; it also adds and reclassifies specified goods (including dairy preparations, jaggery, snack foods, orthopaedic and ostomy appliances, maps, solar water heaters, leather goods, knives and kitchenware, pumps, agricultural machines, e-waste, diamonds and synthetic stones), revises explanatory text to adopt the Legal Metrology Act definition of "pre-packaged and labelled", and fixes the commencement date.

Option to pay tax on GTA services: registration, State Tax invoice and prescribed declaration now required for forward charge.
The notification amends the GST entries to omit a reference to non-payment of central tax in one entry and to provide that the entry will not apply where the supplier is registered under the NGST Act, has exercised the option to pay tax on GTA services under forward charge, issues a tax invoice charging State Tax at applicable rates, and makes the prescribed declaration in Annexure III; it also inserts a new entry for renting of residential dwelling to a registered person and adds Annexure III containing the required declaration.

GST exemption amendments narrow and redefine service exemptions, modify tourism and postal service treatments and residential rental exception.
Amendments revise the State GST notification by removing a repeated qualifying phrase from multiple entries, substituting and omitting several serial entries, and inserting targeted provisions: an exception for residential dwellings rented to registered persons; a revised air economy class travel entry for specified airports; explicit exemption for storage or warehousing of cereals, pulses, fruits and vegetables; a new postal services zero-rated entry for specific low weight items; narrowed training/coaching exemptions; and a calibrated exemption for tour operator services supplied to foreign tourists based on days outside India or a capped proportion.

GTA option to pay GST on goods transport services introduced with prescribed declaration and input tax credit restrictions.
Amendments revise GST entries and rates for transport and healthcare services and prescribe an option mechanism for Goods Transport Agencies. Ropeway passenger and goods transport are inserted as distinct entries with a reduced rate and prohibition on claiming input tax credit for goods used. GTAs may exercise an annual option to pay GST under forward charge by declaring in Annexure V before the prescribed date; the option is irrevocable for one year and transitional dates are set for the 2022-2023 year.

GST classification updated: substitution adds fly ash bricks, fly ash aggregates and fly ash blocks to the listed item.
Substitution in the TABLE of the earlier notification replaces the column (3) entry against serial number 4 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the proviso to sub section (1) of section 10 of the State GST Act, on the Council's recommendation; the amendment takes effect from the notified commencement date.

GST classification amended: substitution of fly ash product entries alters taxable item list under state GST provisions.
Amendment revises the entry at Sl. No. 1, column (3) of the earlier notification by substituting the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under powers conferred by sub section (1) of section 11 and sub section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017; the amendment comes into force on 18th July 2022.

GST notification amendment updates tariff entries, adding various vegetable oils and certain solid fuels to the specified list.
Amendment modifies a prior GST notification by substituting a serial reference and renumbering an existing entry to insert multiple tariff items into the notified table: a series of edible vegetable oils and their fractions (various named oils, hydrogenated and chemically modified oils, and edible mixtures) followed by solid fuels including coal, lignite and peat; the change is effected under the State's statutory proviso-based power and includes an operative commencement date.

State GST rate amendment: substitution in notification alters the applicable rate for the specified entry, effective mid July.
Amendment to a Finance Department notification substitutes the entry in column (4) against S. No. 1 with 6%, issued under powers of the State Government on the Council's recommendation; the amendment takes effect on 18th July 2022 and confines its operative change to that specific table entry in the original notification.

GST notification amendment adds fly ash bricks, aggregates and blocks to the specified notified supplies list, altering taxable entries.
An amendment substitutes the description at serial number 4, column (3) of the earlier GST notification with "Fly ash bricks ; Fly ash aggregates ; Fly ash blocks", effected under the State Government's powers under the Nagaland Goods and Services Tax Act, 2017, and set to come into force on a specified commencement date.

Notification amendment under the proviso to section 10 substitutes entry to list Fly ash bricks, aggregates and blocks, effective mid July.
Amendment substitutes the entry at serial number 4, column (3) of Notification No.14/2019 State Tax with the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks", issued under the proviso to sub section (1) of section 10 of the Meghalaya Goods and Services Tax Act, 2017, and coming into force on 18th July, 2022.

Rescission of Notification withdraws an earlier GST notification while preserving prior acts; sets a future effective date.
Exercising powers under sub section (1) of section 11 of the Meghalaya Goods and Services Tax Act, 2017, the Government of Meghalaya rescinds Notification No. ERTS (T) 65/2017/45 dated 15 November 2017, while preserving the legal effects of actions or omissions taken before rescission; the rescission will come into force on a specified future date and is issued on the recommendation of the Council.

GST notification amendment substitutes taxable description to include fly ash bricks, aggregates and blocks, effective July.
Amendment substitutes the goods description at Sl. No. 1 in Notification No. 02/2022-Central Tax (Rate) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", made under the powers of sub section (1) of section 11 and sub section (1) of section 16 of the Meghalaya Goods and Services Tax Act, 2017, and effective from the 18th July, 2022.

GST notification amendment expands tariff entries to include various edible oils and certain solid fuels under state GST.
The notification amends the state GST notification by substituting serial numbering in the proviso, re numbering Sl. No. 1 as 1AA and inserting new serial entries 1A-1O that list specified tariff headings, chiefly various edible oils and their fractions and certain solid fuels, thereby expanding and clarifying the items covered by the original notification and specifying the effective commencement date.

GST rate amendment updates the taxable rate for a listed entry, effective from the stated commencement date.
Amendment substitutes the entry in the TABLE against S. No. 1, column (4) of Notification No. ERTS (T) 65/2017/3 with 6%, issued under sub-section (1) of section 11 of the Meghalaya GST Act, 2017 on the recommendations of the Council, and provides that the notification shall come into force on the 18th day of July, 2022.