Tariff classification correction revises the Union Territory GST rate notification by substituting the relevant commodity code entry.
A corrigendum amends the published Union Territory GST rate notification by correcting the tariff classification entry. The earlier code "2202 99 90" is replaced with "2202 91 00" in the specified line of the notification.

Tariff classification amendments revise Union Territory tax rate entries for specified goods, effective from 1 May 2026.
Tariff entries under the Union Territory tax rate notification are amended to align the notified goods classification with changes made by the Finance Act, 2026. In Schedule I at 2.5%, the entries against serial numbers 150 and 151 are substituted to refer to specified heading codes for certain beverage classifications. In Schedule III at 20%, the entries against serial numbers 2 and 3 are substituted to revise the applicable heading codes for specified goods classifications. The notification comes into force from 1 May 2026.

Tobacco product GST rates updated: biris at 9% and specified tobacco items moved to a 20% rate.
Amends the Union Territory GST rate notification to prescribe GST rates for specified tobacco products by inserting biris into the 9% schedule, adding multiple tobacco and tobacco-related product entries into the 20% schedule (including pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and inhalation products), and omitting the 14% schedule; effective 1 February 2026.

Supply of gold, silver and platinum by nominated agencies exempted from UTGST for registered persons.
The amendment replaces the Nominated Agency definition in the UTGST rate notification with a cross reference to Lists 13, 14 and 15 appended to Table I of notification No. 45/2025 Customs, making those listed entities the qualifying nominated agencies for the exemption on supply of gold, silver and platinum to registered persons; the amendment is effective from 1st November, 2025.

Union Territory GST corrigendum corrects typographical errors, including replacing 'central tax' with 'union territory tax'.
Corrigendum to Notification No. 15/2025 - Union Territory Tax (Rate) corrects two textual errors in the Gazette publication: it alters "(against" to "against" and replaces the term "central tax" with "union territory tax," citing the original notification details and bearing the Department of Revenue filing reference and Under Secretary endorsement.

Corrigendum to UTGST Rate notification corrects misnumbered clause identifiers to restore proper sequencing and references.
Corrigendum corrects the Union Territory Tax (Rate) notification by replacing a series of misnumbered parenthetical clause identifiers on the cited Gazette page with the correct sequential identifiers, restoring proper clause sequencing and internal cross-references; it is an official Gazette erratum and does not change substantive tax rates.

Correction of enumeration in Union Territory GST notification adjusts sequential item lettering to clarify specified item references in the text.
Corrigendum to the Union Territory Tax (Rate) Notification No. 9/2025 makes targeted textual corrections to the enumeration on page 106 by replacing each listed alphabetic marker with the preceding letter (e.g., "b." to "a.", "c." to "b.", through "i." to "h.").

E commerce operator liability: tax on local delivery services to be paid by ECO unless supplier must register.
Requires the electronic commerce operator (ECO) to pay tax on intra State supplies of services by way of local delivery supplied through the ECO, except where the person supplying through the ECO is independently liable for registration under the GST registration provisions.

Insurance service exemptions: life and health insurance to individual/family insureds exempted under UTGST, e commerce local delivery excluded.
Amends the UTGST rate notification to exempt services of life insurance and health insurance provided by an insurer to non-group insureds (individuals or individual-plus-family), and reinsurance of those services; excludes local delivery services provided by or through an Electronic Commerce Operator from a separate entry; revises "goods transport agency" to exclude such electronic commerce operators; defines "group" for these exemptions and defines "health insurance business" to include sickness, medical, surgical, hospital expense, travel and personal accident benefits.

UTGST rate changes impose revised service tax rates and input tax credit restrictions affecting multiple transport and service categories.
The notification amends the UTGST rate schedule by substituting revised tax rates and inserting provisos limiting input tax credit for specified services including various transport, delivery, job work, renting and personal care services; it imposes credit denial where input transportation services are taxed above the prescribed lower rate and adds clarificatory definitions and explanations, with most rate changes effective from a September date and certain explanatory provisions effective from an earlier April date.

Union Territory GST notification imposes rate on specified construction materials, applying to intra State supplies under the Schedule.
Notification imposes a 6 per cent Union Territory GST on intra State supplies of specified construction materials listed by tariff entries and descriptions in the Schedule, directs application of Customs Tariff interpretative rules to the Schedule, aligns undefined terms with GST enactments, and states the notification takes effect on the 22nd day of September, 2025.

Concessional UTGST rate on specified handicraft goods amended to prescribe reduced tax rates for listed items.
Amends Notification No. 21/2018 by substituting the Table of goods to prescribe a consolidated schedule of concessional UTGST rates for specified handicraft items, listing tariff headings and descriptive categories across wood, textile, metal, stone, ceramic, glass, paper, coir, cork and other craft materials, with most items at a reduced rate and selected categories at a lower concessional rate; the amendment is issued under statutory authority and takes effect on the stated implementation date.

UTGST rate reference change replaces Schedule IV with Schedule II or III, altering applicable rates from 22 September 2025.
Alters the Union Territory Tax (Rate) notification by substituting the cross reference to Schedule IV of Notification No. 1/2017 with a cross reference to Schedule II or Schedule III of Notification No. 9/2025, thereby changing which schedule governs the applicable UTGST rates for the identified category; made under sub section (1) of section 8 of the Union Territory Goods and Services Act, 2017, and effective 22 September 2025.

UTGST rate change: substitution of the table entry for specified petroleum and coal bed methane supplies, effective as notified.
Substitutes the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Union Territory Tax (Rate) with a new rate of 9% for specified goods for petroleum operations and coal bed methane operations, under section 8(1) of the Union Territory GST Act, effective on the 22nd day of September, 2025.

Exemption from UTGST on specified intra State goods, removing Union territory tax for listed supplies effective from notification.
Exempts from Union Territory Goods and Services Tax (UTGST) the intra State supply of goods specified in the Schedule, covering tariff items and descriptive entries listed, subject to specified exclusions (including pre packaged and labelled goods in certain headings), conditional supplies such as lotteries and government grant funded transfers, and further defined terms. The Schedule is supported by interpretative rules applying Customs Tariff nomenclature and includes Annexure I (specified drugs) and Annexure II (indigenous musical instruments).

Union Territory tax rate schedules set varied GST slabs for intra-State goods supplies, with classification rules and packaging-based conditions.
Union Territory tax is notified on intra-State supplies of goods by reference to appended rate schedules, with rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% applying to the goods described in the corresponding entries. The notification supersedes the earlier union territory tax rate notification, subject to things done or omitted before supersession, and operates from 22 September 2025. It also provides definitions for unit container and pre-packaged and labelled, and applies Customs Tariff interpretive rules for classification.

Specified premises definition redefined in UTGST amendment, aligning it with prior notification clause and effective from April.
The amendment substitutes item (c) of the Explanation in the Union Territory GST rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate); the substitution takes effect from 1 April 2025.

Reverse charge mechanism scope narrowed to exclude body corporates and composition taxpayers under Union Territory GST rate notification.
The notification amends the UTGST rate table to exclude specified classes from reverse charge coverage: it inserts "other than a body corporate" after "Any person" at serial number 4, column (3), and inserts "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB, column (4), thereby removing body corporates and composition-scheme taxpayers from the respective entries' applicability under the UTGST rate provisions.

Insurance exemption: Motor Vehicle Accident Fund services added as nil-rated; transmission wording and insurer definition amended.
The notification amends the UTGST rate schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A, inserting a nil-rated entry for insurance services of the Motor Vehicle Accident Fund as new serial 36B funded by insurers' contributions from third-party motor insurance premiums, adding training partners approved by the National Skill Development Corporation to the serial 69 exemptions, omitting item (w) effective 1 April 2025, and inserting a definition that "insurer" has the meaning under the Insurance Act.

Specified premises classification allows hotel providers to opt in or out for GST rate applicability via prescribed declarations.
The amendment defines Specified premises to include premises that previously supplied hotel accommodation above a per-unit per-day value threshold, premises declared as specified premises by registered suppliers within the prescribed January-March window before the financial year, and premises declared as specified premises by registration applicants within fifteen days of registration acknowledgement; it inserts Annexures providing opt-in and opt-out declaration forms, requires separate filing per premises, makes declarations binding for the stated financial year and subsequent years until changed, and comes into force from the first day of April.