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        Case ID :
        GST

        The central authority amends Notification No. 9/2017 to...

        Authority amends Notification No. 9/2017: IGST exemptions clarified; e-commerce local delivery excluded; new Nil-rated serials 37C-37E effective 22 Sept 2025

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The central authority amends Notification No. 9/2017 to implement Council recommendations, clarifying IGST exemptions: local delivery services provided by or through an electronic commerce operator are excluded from the exemption at serial 19; new Nil-rated exemptions (serials 37C-37E) cover life and health insurance services supplied to non-group insured persons (including an individual's family) and their reinsurance. Definitions added/modified: goods transport agency excludes e-commerce local delivery, "group" is limited to entities with common economic purpose (including employer-employee and other identifiable groups), and "health insurance business" is defined. Changes effective 22 September 2025.
                                Note: It is a system-generated summary and is for quick reference only.
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