GST rate amendments: tariff classifications and schedule entries revised, reclassifying goods and updating taxable headings effective January implementation.
The Government amends the Tamil Nadu GST notification by substituting, inserting and omitting specified tariff headings and descriptive entries across Schedules I-IV (covering goods at the 2.5%, 6%, 9% and 14% rate bands), including reclassifications for dairy products, fats and oils, prepared foods, nicotine and tobacco-related inhalation products, ores, machinery, electronic goods, and aircraft items; the amendments take effect from 1 January 2022.

GST schedule amendment updates tariff classifications and adds branded tender coconut water subject to actionable-brand conditions.
Amendment revises Schedule entries under the Tamil Nadu GST notification by substituting HS codes and descriptions for specified items, omitting one Schedule entry, and inserting a new entry 97A that treats tender coconut water not in unit containers as eligible only if it bears a registered brand name or a brand carrying an actionable or enforceable legal right, subject to annexed conditions; tariff code 8807 replaces the prior code for a listed item and the changes commence on the notified effective date.

GST notification amendment substitutes tariff classification codes for specified entries, revising classification and taking effect early next year.
Amendment to a prior GST notification under section 11(1) substitutes the column (2) entries at serial numbers 4 and 29 with the codes "4414" and "7419 80" respectively, thereby altering the notification's tariff/classification table; the amendment is certified by the Secretary to Government and comes into force on 1 January 2022.

Commencement Date: Rajasthan GST Amendment sections 2, 3 and 7-15 to come into force on 1 January 2022.
The State Government, exercising the power under clause (b) of sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Act, 2021, by Finance Department notification appoints 1 January 2022 as the date on which sections 2, 3 and 7 to 15 of the Act shall come into force.

Commencement of specified RGST amendment provisions notified, bringing selected sub rules of rule two into force.
Notifies the commencement of specified provisions of the Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2021, bringing into force sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Eighth Amendment Rules as of the declared effective date, under the authority of the Finance Department (Tax Division).

Input tax credit eligibility requires supplier filing and FORM GSTR-2B communication before recipients can claim credit.
Amendments condition input tax credit on supplier filing in FORM GSTR-1 or invoice furnishing and communication via FORM GSTR-2B; extend filing deadlines for annual return and reconciliation for 2020-2021; require attested invoice copies for refunds when UIN is absent; revise detention/seizure timelines and terminology; introduce Rule 144A prescribing auction procedures for sale of detained or seized goods or conveyances, and substitute rule 154 prescribing priority application of sale proceeds and fallback to a Fund when balances cannot be paid within the prescribed period.

Corrigendum to Finance Act updates specific textual and tariff-code errors to correct Gazette publication entries.
Corrigendum to the Finance Act, 2021 directs specific substitutions of words, headings and tariff codes at identified page and line references in the Gazette publication, replacing selected phrases (for example, "- - Other:" with "- Other:", "ETHER" with "OTHER"), correcting tariff codes and a tariff-entry cross-reference, and revising an entry format for a tariff item to rectify publication errors.

Anti-dumping duty classification update: specified notifications revised to new HSN headings and codes, effective implementation follows.
Amendments update specified anti-dumping duty notifications to align tariff classifications with HSN 2022 by substituting particular HS figures, omitting one tariff entry, and replacing occurrences of "tariff item" or "tariff items" with the word heading, with effect from 1 January 2022, under section 9A of the Customs Tariff Act, 1975 and the relevant Customs Tariff Rules, as applied to the listed notifications.

Amendment to FORM GST DRC-03 updates notice categories and table fields for tax intimation and mismatch reporting.
The amendment to FORM GST DRC-03 inserts "or intimation of tax ascertained through FORM GST DRC-01A" in the heading, expands item 3 to add scrutiny, intimation via FORM GST DRC-01A and specified mismatch categories, inserts references in item 5 to scrutiny, intimation under FORM GST DRC-01A, audit, inspection or investigation, and replaces the table under serial number 7 with a detailed reporting table capturing Tax Period, Place of Supply, Tax/Cess, Interest, Penalty, Fee, Ledger utilised, debit entry particulars and totals.

GST notification amendment expands taxable services, adds restaurant service and vehicle definitions, effective January first.
Amendment expands the State GST notification to include motor cycle, motor vehicle and omnibus in vehicle references, aligns those terms to specific clauses of the Motor Vehicle Act, inserts restaurant service into the covered services except when supplied at defined specified premises, and defines specified premises as hotel accommodation with a declared tariff above a per unit daily threshold; effective 1 January 2022.

Electronic commerce operator exclusion clarified for notified services, altering applicability of specified service exemptions under GST.
Words "or a Governmental authority or a Government Entity" are omitted from service descriptions at entries 3 and 3A; provisos are added to entries 15 and 17 excluding application of specified items to services supplied through an electronic commerce operator and notified under the GST provisions governing such e commerce supplies. The amendments take effect from 1 January 2022.

GST notification amendment narrows eligible recipients to union territory or local authority and excludes dyeing and printing services.
Textual amendments narrow certain service descriptions by substituting "Union territory or a local authority" for broader recipient language and omit the prior conditions attached to those items; additionally, a clause is inserted to exclude services by way of dyeing or printing of the referenced textile and textile products from the Customs Tariff Act reference.

GST rate amendments for textile and related tariff entries revise coverage and take effect at the prescribed commencement date.
Amendment to notification No.35/ST-2 under the Haryana Goods and Services Tax Act revises GST schedules by omitting specified entries from Schedule I (2.5%), reorganising and inserting numerous textile-related tariff items into Schedule II (6%) including fabrics, yarns, threads, staple fibres, nets, narrow and pile fabrics, knitted goods and various made-up textile articles, substituting and clarifying several tariff descriptions, adding items for furnishing and used textile articles, and omitting certain entries from Schedule III (9%); the changes take effect on the prescribed commencement date.

Tariff classification update aligns customs notification with HSN 2022 and substitutes the specified tariff entry, effective January 2022.
Substitutes the tariff entry against serial number 1 in the Table of Notification No. 53/2017-Customs with a revised commodity classification code to align the notification with HSN 2022; the amendment is made under the Central Government's powers under the Customs Tariff Act and takes effect from 1 January 2022.

Tariff Classification Update aligns customs tariff headings with HSN 2022, substituting specified headings and taking effect as notified.
Amends notification No. 11/2018-Customs to substitute specified tariff headings in the TABLE against serial number 1 so as to align Customs classifications with HSN 2022. The substitutions replace earlier item figures with updated HSN subheadings for the listed textile and related entries. The Central Government invokes powers under section 25 of the Customs Act and section 110 of the Finance Act to make these changes, which take effect on the 1st day of January, 2022.

Tariff classification alignment updates customs exemption entries to conform with HSN 2022, effective from the stated date.
Amendment of multiple customs exemption notifications to align exempted electronic, defense and related goods with the Harmonized System Nomenclature 2022, effective 1 January 2022, by substituting, omitting or revising specified tariff headings, item descriptions and table entries across several principal notifications and updating cross references to concessional import rules; corrigenda correct prior textual entries and notes record amendment histories.

Tariff classification update aligns customs tariff to new HSN and revises goods descriptions and duty provisions.
Amendment to Notification No. 82/2017 substitutes specified tariff subheadings and replaces several serial entries with new lettered sub entries, prescribing revised duty descriptions including ad valorem duties and minimum per piece duty conditions for affected tariff lines, omitting other serial ranges and aligning the Table with HSN 2022; the changes take effect from the stated commencement date.

Tariff classification updates align customs exemption entries with revised HS codes, substituting multiple tariff entries effective at year start.
The notification amends Notification No. 50/2017-Customs by substituting numerous HS codes and related entries in the Table to align the exemption schedule with the updated HSN nomenclature. Specified serial numbers have their column (2) and column (3) entries replaced with revised headings, subheadings, code ranges, or item descriptions, including stated exceptions. The substituted Table entries are declared operative from the commencement date and corrigenda correct earlier textual or code inaccuracies.

Input tax credit conditioned on supplier filing and GSTR-2B communication; auction procedure set for recovery of transit penalties.
Rule 36 conditions input tax credit on supplier furnishing invoice details in FORM GSTR-1 or via invoice furnishing facility and on communication of those details to the recipient in FORM GSTR-2B, effective January 1, 2022; rule 144A prescribes auction-based sale procedures for goods or conveyance detained or seized in transit to recover penalties, including notice forms, auction timelines, pre-bid deposits, bidder payment requirements and transfer of ownership on payment, with exceptions for perishable or hazardous goods and stays where appeals are filed.

Commencement of GST amendment provisions scheduled to take effect on 1 January 2022 under the Amendment Act.
The Government, invoking sub section (2) of section 1 of the Amendment Act, appoints the 1st day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Gujarat Goods and Services Tax (Amendment) Act, 2021 shall come into force by notification of the Finance Department under the Gujarat Goods and Services Tax Act, 2017.