- CGST on specified medicines used in COVID-19 exempted up to 31.12.2021.
- Renewable energy devices and parts for their manufacture – 12% GST.
- Specified Railway Industry machineries – CH – 8601 to 8608 – 18% GST.
- Packaging Industry – Specified products such as cartons, boxes; articles of paper and paperboard – 18%.
- Waste/Scrap Industry – Waste, Parings and Scrap, of Plastics – 18%.
- Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice – 28%.
- Mining Industry – Different types of Ores and Concentrates – 18%
- Pen Industry – 18%
- Printing Industry – CH – 4906 to 4911 – Specified Articles – 18%.
- Fortified Rice Kernel (Premix) supply for Integrated Child Development Services or similar scheme – 5% GST.
- GST exemption on transport of goods by vessel and air from India to outside India is extended upto 30.09.2022.
- Services by way of job work in relation to manufacture of alcoholic liquor for human consumption – 18%.
- Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. – 18%
- Supply of essential oils – peppermint and other mints – reverse charge applicable when supplier is unregistered person.
The existing Foreign Trade Policy 2015-2020 is extended upto 31.03.2022.
Validity of the existing Hand Book of Procedures, 2015-20 is extended upto 31.03.2022.
Submission of Cost Audit Report to the Board of Directors – time extended till 31.10.2021.