Absolute exemption from IGST now excludes pre-packaged and labelled goods, defined by the Legal Metrology Act.
The notification amends the IGST rate Schedule to exclude pre-packaged and labelled goods from absolute exemption by substituting the phrase ", other than pre-packaged and labelled" in multiple Schedule entries, omitting certain entries and deleting a word in another; and replaces the Explanation to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009. The amendments take effect on 18 July 2022.

GST rate amendment expands coverage for pre-packaged and labelled goods and revises multiple tariff classifications.
Amendment revises the State GST notification by adding a new Schedule VII at 0.75% and altering opening clauses; it substitutes and inserts numerous tariff entries across Schedules I-VI-notably standardising the terminology to "pre-packaged and labelled," adding items such as dairy preparations, jaggery, packaged cereals, ostomy and orthopaedic appliances, e-waste, and various machinery and parts-and substitutes the Explanation to align the term "pre-packaged and labelled" with the Legal Metrology Act's definition; the notification fixes the commencement date for these amendments.

IGST Rate Revision introduces a new slab and packaging-based classifications altering tariff entries and effective tax treatment.
Amendment to the IGST rate schedule under section 5(1) inserts a new Schedule VII for certain Chapter 71 goods, amends multiple entries across Schedules I, II, III and VI by adding, omitting or renumbering tariff items, and substitutes numerous column (3) descriptions to require goods to be pre-packaged and labelled where specified; the Explanation adopts the Legal Metrology Act definition of "pre-packaged and labelled", and the notification specifies its effective date.

UTGST rate amendments: new schedule-based rate, widespread reclassification and uniform 'pre-packaged and labelled' condition
Amendment inserts a new UTGST rate entry for goods in a new Schedule VII, revises opening-paragraph cross-references, and makes widespread substitutions, insertions and omissions across Schedules I, II, III and VI to add, remove or reclassify tariff-line descriptions. The changes standardise the qualifier "pre-packaged and labelled" for many goods and adopt the Legal Metrology Act definition for that expression. Specific additions include food items, medical and orthopaedic devices, e-waste, leather classifications, printed maps, solar water-heating systems, pumps and various machinery and parts; several existing entries are omitted or renumbered to accommodate these amendments.

CGST rate amendment adds a new nominal slab and mandates pre-packaged and labelled classification for specified goods.
Amendment to notification No.1/2017 inserts a new Schedule imposing a new CGST rate on specified tariff headings, implements wide-ranging substitutions, insertions and omissions across Schedules I-VI to revise descriptions and classifications of goods, and mandates the qualifier "pre-packaged and labelled" for numerous entries; the Explanation defines that qualifier by reference to the Legal Metrology Act, 2009, with the amendments effective from the stated July commencement date.

Option to pay tax on GTA services allows registered suppliers to apply forward charge when invoice carries prescribed declaration.
Where a supplier registered under the SGST Act has exercised the option to pay tax on GTA services under forward charge and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration, the amended proviso makes the earlier restriction inapplicable; the amendment also inserts a taxable entry for renting residential dwellings to registered persons and adds Annexure III containing the required declaration.

Reverse charge mechanism clarified: supplier registration and invoice declaration can shift tax liability to the supplier under GTA supplies.
The amendment excludes application of the reverse charge mechanism for GTA services where the supplier is registered under the CGST Act, has exercised the forward charge option for transport of goods supplied by him, issues a tax invoice charging Central Tax at applicable rates, and includes the prescribed Annexure III declaration on that invoice; it also inserts a new entry treating renting of residential dwelling to a registered person as a taxable service under a dedicated entry.

Option to pay GST on Goods Transport Agency services enables forward charge where registered suppliers issue invoice with prescribed declaration.
The notification permits suppliers registered under the CGST Act who have exercised the option to pay tax on Goods Transport Agency services under forward charge to charge Union Territory Tax at applicable rates and must issue a tax invoice containing the prescribed Annexure III declaration; it also inserts a new entry making renting of residential dwelling to a registered person a taxable service and adds Annexure III.

Reverse charge IGST: GTA suppliers who opt for forward charge must issue IGST invoice with prescribed Annexure III declaration.
Amendment clarifies that reverse charge shall not apply to GTA services where the supplier registered under the CGST Act has elected to treat GTA supplies under forward charge, issued a tax invoice charging integrated tax at applicable rates, and included the prescribed Annexure III declaration on that invoice; it also inserts a new entry making renting of residential dwelling to a registered person subject to integrated tax and adds Annexure III as the mandatory invoice declaration.

GST exemptions for specified services updated, including postal, storage, air travel and a capped tour-operator foreign-tourist exemption.
The notification amends the SGST rate schedule by omitting and substituting multiple entries to revise exemptions and taxable treatments: postal services by Department of Posts for light envelopes are made nil-rated; storage or warehousing exemptions are confined to cereals, pulses, fruits and vegetables; air travel relief is limited to economy class at specified airports; a new partial exemption for tour operator services to foreign tourists is introduced based on proportion of tour days performed outside India or a capped fifty percent of consideration; residential rental and certain health-care room charge exceptions are also adjusted.

IGST exemptions amended to redefine exempt services, add postal and tour-operator provisions, and refine residential and healthcare exclusions.
The notification amends the IGST rate schedule by deleting, substituting and inserting entries to refine exempt services: adding nil-rated storage/warehousing of cereals, pulses, fruits and vegetables; nil-rating certain low-weight Department of Posts services; creating a partial exemption for tour operator services to foreign tourists for portions performed outside India with a proportionality and cap rule; excluding certain residential rentals to registered persons; modifying air travel concessions for specified airports; inserting a healthcare room-charge proviso; and restricting recreational and sports training exemptions to specified providers.

Tour operator service exemption: partial tax relief for services performed outside India for foreign tourists under revised UTGST rules.
The notification amends the Union Territory GST rate schedule by deleting repeated references to specified services (speed post, express parcel post, life insurance, agency services) from several entries; inserting an exception that residential exemption does not apply where the dwelling is rented to a registered person; substituting and omitting multiple serial entries including an economy-class air passenger specification for certain airports; adding storage/warehousing of cereals, pulses, fruits and vegetables; creating a nil-rated entry for basic postal services; and introducing a partial exemption for tour operator services supplied to foreign tourists based on days outside India or fifty percent of consideration. Effective 18 July 2022.

Union Territory GST amendment substitutes goods description to include fly ash bricks and aggregates, effective in July.
The notification amends Notification No.02/2017-Union Territory Tax by substituting, against serial number 4 in the Table column (3), the entry with the wording "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby altering the classification of those goods under the Union Territory GST framework; the amendment takes effect on 18th July, 2022.

Exempted supply of services under CGST amended to revise exemptions and add postal and tour-operator carve-outs and health-care proviso.
The notification amends the CGST exempt supply schedule by removing a specified qualifying phrase from multiple entries, inserting an exception excluding residential dwellings rented to registered persons, narrowing an air-travel economy-class exemption to certain northeastern airports, limiting warehousing exemptions to cereals, pulses, fruits and vegetables, adding Nil-rated ordinary postal services for lightweight envelopes, creating a partial exemption for tour-operator services to foreign tourists for the portion performed outside India (subject to a proportionate calculation and a fifty percent cap), inserting a proviso excluding high-priced non-ICU room charges from healthcare exemption, and restricting recreational training exemptions to qualifying charitable entities.

GTA option for GST payment introduced, restricting input tax credit and requiring pre year declaration under Annexure V.
Amendments revise SGST tariff entries for transport and health services, including a 2.5% rate for GTA services with an elective forward charge option exercisable via a prescribed Annexure V declaration; electing GTAs cannot claim input tax credit on inputs used for those supplies during the opted period. The changes add ropeway passenger and goods transport entries, a 2.5% entry for certain hospital room charges with input credit restriction, a 6% entry for renting of goods carriage with fuel included, and introduce definitions for print media, clinical establishment, health care services and goods transport agency.

GST rate amendments: reclassification and altered rates for transport, clinical establishments and GTA option changes, with input tax credit conditions.
The notification amends CGST rates and classifications for transport, clinical establishment room charges and related services, inserts definitions and an annexure, and creates a pre financial year option for Goods Transport Agencies to elect forward charge payment; lower rates where provided are subject to disallowance of input tax credit on goods and services used in supplying those services.

IGST service rates revised, altering transport and healthcare classifications and introducing GTA option for forward charge.
Notification amends IGST rate table and explanatory clauses to reclassify specified transport and healthcare services, prescribe conditions denying input tax credit on goods or on goods and services used in supplying those services, and to provide a formal annual option for Goods Transport Agencies to pay tax under forward charge by declaration in Annexure V with prescribed deadlines; the amendments take effect from 18th July, 2022.

UTGST classification change: restructured GTA option, ropeway transport and clinical establishment room charge entries alter rates and credit rules.
The notification amends the UTGST rate schedule to reclassify and set rates for transport and health-care services, inserts ropeway passenger and goods transport entries, restructures Goods Transport Agency (GTA) entries to distinguish option-to-pay and non-option supplies with a reduced rate and prohibitions on taking input tax credit where applicable, and introduces Annexure V as the pre commencement declaration form for GTAs to exercise the forward charge option for a financial year; definitions for print media, clinical establishment, health care services, and goods transport agency are added.

UTGST amendment substitutes goods description to include fly ash bricks, fly ash aggregates and fly ash blocks under notification rules.
The Central Government, on the recommendation of the Council and under the specified statutory provisions, substitutes the entry against serial number 4 in the Table of Notification No. 02/2019-Union Territory Tax to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is issued as Notification No. 03/2022-Union Territory Tax and comes into force on the 18th day of July, 2022.

Nil interest for electronic commerce operators who deposited collected tax but could not file required statement due to portal glitch.
The Government notifies Nil interest for specified electronic commerce operators who could not file the statement under sub section (4) of section 52 due to a portal technical glitch, provided they deposited the tax collected under sub section (1) of section 52 in the electronic cash ledger; the waiver applies to the listed GSTINs for the months specified and covers the period from deposit of tax in the electronic cash ledger until filing of the required statement.