<h1>GST clarifications: transitional packaging, uniform 5% on drones, bricks scheme, insurance exemptions, Section 17(2) ITC reversals</h1> Manufacturers need not recall or relabel medicine packaging released before 22 Sept 2025 if they ensure retailer-level price compliance; revised price lists must be issued. Uniform 5% GST applies to all drones. Bricks remain under the special composition scheme (6% without ITC; 12% with ITC; Rs.20 lakh threshold) except sand-lime bricks at 5%. Individual life and health insurance supplied to individuals (including families) is exempt; reinsurance input services are exempt but other insurer ITC must be reversed. Units of hotel accommodation = Rs.7,500/unit/day and beauty/well-being services are mandatorily 5% without ITC, with ITC reversals under Section 17(2). Multimodal transport is 5% (restricted ITC) unless air is involved, in which case 18% with full ITC. Local delivery via an e-commerce operator attracts 18% GST payable by the operator in specified cases. Leasing without operator is taxed like similar goods; car hire with operator may be taxed at 5% with limited ITC or 18% with full ITC.