Tariff classification amendment narrows notified goods, excluding a specific subheading and certain polyethylene/polypropylene packing bags.
Corrigendum narrows the notification by: (i) reading the tariff reference '6305' as '6305 [other than 63053200]', excluding that subheading; and (ii) revising the description of 'Sacks and bags, of a kind used for the packing of goods' to exclude woven and non woven polyethylene or polypropylene bags and sacks and flexible intermediate bulk containers.

GST rate notification amendment updates specified tariff entries and takes effect from the notified commencement date.
Amendment replaces the TABLE entries in Notification No. 21/2018-State Tax (Rate): the entry in column (2) at S. No. 4 is substituted with a new tariff code and the entry in column (2) at S. No. 29 is substituted with an updated tariff description; the amendment is made under statutory powers and comes into force on the first day of January following publication.

GST Schedule amendment clarifies tender coconut water classification, adds brand-based condition and revises tariff entries.
Amendment revises tariff classifications and Schedule entries, omits S. No. 101, and inserts 97A to classify tender coconut water not in unit containers that bears a registered brand name or a brand with an actionable or enforceable claim, subject to ANNEXURE I conditions; substitutions are made against S. Nos. 22, 43B, 49 and 141. The notification commences on 1 January 2022.

GST schedule amendments revise tariff classifications and descriptions, reclassifying goods and updating applicable rate entries.
The Government amends the Meghalaya GST notification by substituting, inserting and omitting tariff codes and descriptive entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), thereby reclassifying numerous goods-including dairy products, edible animal products, mineral ores, aircraft and parts, food and beverage items, machinery, electronic and optical goods-and adding new headings for specified products such as nicotine/tobacco inhalation items, ores and concentrates, additive manufacturing machines and display modules; the amendments become operative from the commencement date stated in the notification.

Commencement of GST amendment provisions: specified sections to come into force from first January 2022.
The State notification appoints the first day of January 2022 as the date on which specified provisions of the Odisha Goods and Services Tax (Amendment) Act, 2021 shall come into force, using the statute's commencement power and issued by the Finance Department to operationalise those amendments within the State GST framework.

Tariff classification amendment updates HSN entries, substituting specified codes and taking effect from January next year.
The Government, under sub section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017, amends Notification No. 21/2018 State Tax (Rate) by substituting the Table entry in column (2) against S. No. 4 with "4414" and against S. No. 29 with "7419 80"; the amendment takes effect from 1 January 2022.

GST exemption tariff classifications are revised for specified entries, with amended product headings taking effect from January 2022.
Arunachal Pradesh amends the State Tax (Rate) exemption table under section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017. The tariff-heading entry against serial number 4 is substituted with "4414", and that against serial number 29 is substituted with "7419 80". The amendments take effect from 1 January 2022.

GST tariff amendment substitutes specified tariff headings for two entries, altering schedule classification effective from January first.
Substitutes specified entries in Notification No. 21/2018-Central Tax (Rate): replaces the TABLE entry at S. No. 4 with "4414" and the TABLE entry at S. No. 29 with "7419 80"; amendments made under the Central Goods and Services Tax Act on the Council's recommendation and effective from 1 January 2022.

IGST tariff amendment substitutes specified tariff entries in the central GST rate notification, effective from new fiscal commencement.
The Central Government, acting under the Integrated Goods and Services Tax framework and on the Council's recommendations, amends Notification No. 22/2018 by substituting the tariff entry for serial number 4 with a revised code and substituting the tariff entry for serial number 29 with a revised code in the TABLE of the original notification; the notification specifies the date on which these substitutions take effect and is issued by the Department of Revenue to amend the IGST rate schedule.

UTGST rate amendment: substitution of two tariff entries in the UTGST notification, effective from January.
Amends the UTGST rate notification by substituting the TABLE entries: against S. No. 4, column (2) is replaced with "4414"; against S. No. 29, column (2) is replaced with "7419 80". The amendment is made under section 8(1) of the Union Territory GST Act on the Council's recommendation and is notified as effective from the first day of January, 2022.

GST rate amendment: tender coconut water receives new tariff entry with brand-based eligibility and substituted HS codes.
Amendment to the state GST rate schedule substitutes multiple tariff codes and descriptions, omits one schedule entry, replaces an HS code with 8807, and inserts a new entry 97A for tender coconut water not in unit containers, limited to products bearing a registered or enforceable brand name and subject to conditions in the annexure; these amendments commence on the stated effective date.

GST schedule amendment revises product classifications, tender coconut water brand-name conditions, fresh nut descriptions, and serial entries.
Arunachal Pradesh makes Schedule amendments under the State Tax (Rate) framework, effective from 1 January 2022. The amendments revise product classifications and descriptions for specified fish products, provisionally preserved vegetables and fresh nuts. Serial number 97A is inserted for tender coconut water, with the stated unit-container and brand-name formulation, including voluntary foregoance of enforceable brand rights subject to Annexure I conditions. Serial number 101 is omitted, and the classification for serial number 141 is replaced with heading 8807.

IGST rate amendment updates tariff entries and adds branded tender coconut water classification with specified brand conditions.
Amendment to the IGST Schedule substitutes HS headings at S. No. 22, revises descriptions at S. No. 43B and S. No. 49, inserts a new entry 97A for tender coconut water not in unit containers with brand-related conditions subject to Annexure I, omits S. No. 101, and substitutes the HS code at S. No. 141; changes take effect from the notification's stated effective date.

UTGST classification amendments: tender coconut water branded and HS code substitutions specified, and certain entries omitted.
The notification amends the UTGST rate schedule by substituting the tariff entry for S. No. 22 with revised HS headings; replacing descriptions at S. No. 43B and S. No. 49 to clarify categories for provisionally preserved vegetables and fresh nuts respectively; inserting S. No. 97A to classify tender coconut water not in unit containers when bearing a registered or actionable brand right (subject to annexure conditions); omitting S. No. 101; and substituting the tariff code for S. No. 141. The amendments take effect on the stated commencement date.

GST rate notification amendment: conditional tariff entry for tender coconut water tied to brand name and enforceable brand rights.
Amendment to the CGST rate schedule substitutes several Schedule entries: updated tariff headings for S. No. 22; revised descriptions for S. No. 43B and S. No. 49; omission of S. No. 101; substitution of the tariff code for S. No. 141; and insertion of S. No. 97A creating a conditional entry for tender coconut water limited to supplies bearing a registered brand name or an actionable/enforceable brand right, subject to annexure conditions. The changes come into force at the start of the notified tax year.

GST rate schedule amendments update tariff classifications and insertions under state GST, altering levy coverage and applicability.
State GST rate notification amends Schedules I-IV by substituting, inserting and omitting specific tariff entries and commodity descriptions, adding new Sl. Nos. for goods (including nicotine/tobacco inhalation products, ores and concentrates, certain machinery, aircraft and parts, packaged beverages with brand conditions), and reclassifying codes and descriptions; these changes revise tariff coverage and take effect at the commencement of the following calendar year.

GST rate amendments update tariff classifications and product entries, altering tax treatment and coming into force early next year.
Amendments substitute, insert and omit specified tariff codes and descriptive entries in Schedules I-IV of the Central GST rate notification, reclassifying goods and adjusting their GST rate bands; they add new serial entries for particular products (including certain inhalation tobacco/nicotine products, bio-diesel for blending, machines for additive manufacturing, flat panel display modules, CCTV and related transmission apparatus, and branded tender coconut water subject to qualifying conditions) and refine descriptions across foodstuffs, fats and oils, ores, glass and electrical/electronic goods. The changes take effect on 1 January 2022.

UTGST rate amendments update tariff classifications and substitute entries across Schedules I to IV, altering taxable goods treatment.
Substitutes, inserts and omits specific tariff entries and descriptions across Schedules I to IV of the Union Territory GST Rate notification, revising classifications for multiple goods categories including tobacco and nicotine products, animal and microbial fats and oils, food and beverage items, machinery and electronic components, and certain mineral and transport headings, thereby updating tariff headings, serial entries and descriptive language to align UTGST treatment with current nomenclature and policy.

IGST rate schedule amendment revises tariff classifications and commodity descriptions, altering applicability and rate coverage effective on the stated commencement date.
The notification amends the IGST rate schedules by substituting HS headings and descriptive entries, inserting new serial numbers, omitting certain items and modifying column entries across the 5%, 12%, 18% and 28% Schedules; it adds product-specific descriptions (including inhalation products, ores, certain machinery, display and camera modules, additive manufacturing machines and specified fuels), provides conditional brand-related treatment for packaged tender coconut water, and reorganises select schedule entries, with the amendment coming into force on the commencement date specified in the notification.

Faceless appeals centralise e-appeal proceedings with digital communication, automated allocation and video hearings for tax appeals.
The Scheme centralises appellate proceedings under sections 246A and 248 into an electronic e-appeal system administered by a National Faceless Appeal Centre and appeal units, using an automated allocation system to assign appeals, requiring all communications and submissions to be exchanged electronically, authenticated by digital signatures or electronic verification, delivered via registered accounts, email or mobile app with real time alerts, and providing for written digital orders, admission procedures for additional grounds and evidence, video conferencing hearings, penalty initiation for non-compliance, and rectification and transfer mechanisms under the Act.