GST Appellate Tribunal appeal filing deadline extended for pre-April 2026 orders, with three-month limit applying thereafter.
The filing period for appeals before the GST Appellate Tribunal is extended for orders communicated before 1 April 2026, allowing such appeals to be filed up to 30 June 2026. For orders communicated on or after 1 April 2026, the ordinary three-month limitation period applies from the date of communication of the order to the person preferring the appeal.

Principal Bench jurisdiction: appeals with identical questions or specified IGST and CGST issues to be heard exclusively.
Notification requires exclusive hearing by the Principal Bench for appeals: (i) pending before two or more State Benches where the President is satisfied an identical question of law is involved; (ii) involving one or more issues covered by specified provisions of the Integrated Goods and Services Tax Act; and (iii) involving one or more issues covered by specified provisions of the Central Goods and Services Tax Act, pursuant to the third proviso to subsection (5) of section 109 of the Central Goods and Services Tax Act.

E-commerce operator liability for local delivery services expands to cover tax payment on intra State supplies with registration exception.
The electronic commerce operator (ECO) is to pay tax on intra State supplies of services by way of local delivery supplied through the ECO, except where the person supplying such services through the ECO is liable for registration under the Central Goods and Services Tax Act; this change is made by Notification No. 17/2025 Central Tax (Rate) as an amendment to Notification No. 17/2017 Central Tax (Rate) with a specified commencement date.

Tax on local delivery services: electronic commerce operators to pay IGST on inter State supplies unless supplier is liable for registration.
The notification inserts a clause making the electronic commerce operator liable to pay integrated tax on inter State supplies of services by way of local delivery supplied through the operator, except where the person supplying such services through the electronic commerce operator is liable for registration under clause (v) of section 20 read with sub section (1) of section 22 of the Central Goods and Services Tax Act, in which case the supplier remains liable.

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 exemption scope clarified: individual and family coverages exempted and e-commerce local delivery excluded from GTA treatment.
Amendment to Notification No.12/2017 inserts exclusions for local delivery services provided by or through an Electronic Commerce Operator; adds entries 36C-36E under Heading 9971 exempting services of life and health insurance to insureds who are not a group and reinsurance of those services, with explanations that exemptions apply to contracts covering an individual or an individual and family (family as those insured as family in the contract); revises definitions to exclude electronic commerce operators from "goods transport agency", defines "group" for the insurance exemptions, and defines "health insurance business".

Commencement of Finance Act provisions: specified sections to come into force on 1 October 2025 by official notification.
The Central Government, under clause (b) of sub section (2) of section 1 of the Finance Act, 2025, appoints the 1st day of October, 2025 as the date on which clauses (ii) and (iii) of section 121, sections 122 to 124 and sections 126 to 134 of the Finance Act, 2025 shall come into force, by notification issued by the Central Board of Indirect Taxes and Customs.

Insurance service exemptions narrowed to individual and family policies, excluding group cover, with related definitions and exclusions.
The amendment exempts services of life and health insurance provided to insured persons who are individuals or individual-and-family contracts, and exempts reinsurance of those services; it excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency entry; and it inserts definitions for 'group' and 'health insurance business' to clarify eligibility and scope of the exemptions.

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.

Exemption from annual GST return filing for small taxpayers below the turnover threshold reduces compliance from the specified financial year.
Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover does not exceed two crore rupees, applying to the financial year 2024-25 and onwards. The exemption is effected under the first proviso to section 44(1) of the Central Goods and Services Tax Act and was notified by the Central Board of Indirect Taxes and Customs in Notification No. 15/2025 - Central Tax dated 17 September 2025, following the Commissioner's action on the Council's recommendations.

GST rate amendments: Revised central tax rates for specified services with conditional input tax credit limits and clarified transport definitions.
Revises Notification No. 11/2017 by substituting central tax rates for numerous service entries and by imposing conditional levy mechanics whereby concessional rates are subject to absence or limitation of input tax credit on goods and services used in supply. The amendment restructures rate entries for transport and logistics services, postal and delivery services, job-work and manufacturing services on goods owned by others, beauty and personal services, and other professional and business services; inserts and clarifies definitions for multimodal transporter, mode of transport, handicraft goods, and revises the definition of goods transport agency to exclude certain electronic commerce local delivery services.

IGST rate changes limit input tax credit for certain services and restructure multimodal transport taxation accordingly.
Amendments revise IGST rates for specified services, substituting new rate entries and adding provisos that concessional rates apply only where input tax credit on goods and services used in supplying the service has not been taken; they restructure multimodal transport rates (distinguishing air and non air movements with accompanying input credit limits and an illustrative computation), reclassify job work and manufacturing services with differentiated rates, and insert clarifying definitions and explanatory clauses affecting service scope and registration-related premises.

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.

Central GST on construction materials notified, imposing central tax on listed bricks, aggregates, blocks and roofing tiles.
Notification prescribes a central tax rate of 6 per cent on specified construction materials for intra-State supplies, listing fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification directs use of the First Schedule to the Customs Tariff Act for tariff interpretation and adopts definitions from the CGST, IGST and UTGST Acts; it is issued under section 9(1) and section 15(5) of the CGST Act and specifies a commencement date.

Restriction on provisional refunds: Aadhaar-unverified taxpayers and suppliers of specified goods barred from provisional GST refunds.
Restriction under Section 54(6) CGST disqualifies registered persons from provisional refund if they have not undergone Aadhaar authentication under rule 10B or if they supply goods specified in the Table (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils). The notification instructs that tariff item, heading, sub heading and Chapter bear the meanings in the First Schedule to the Customs Tariff Act, 1975, and that the Schedule's interpretation rules and notes apply for construing the notification. A commencement provision makes the restriction operative from the stated commencement date.

IGST rate notified for specified construction materials, applying to inter State supplies of listed bricks, tiles and aggregates.
Notification notifies an Integrated Tax rate of 12 per cent on inter State supplies of goods specified in the appended Schedule, identifying particular tariff items for fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles. The notification applies tariff nomenclature and interpretation rules from the First Schedule to the Customs Tariff Act, 1975 and adopts statutory definitions from the Central, Integrated and Union Territory GST Acts where applicable; it comes into force on the 22nd day of September, 2025.

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.

GST procedural amendments streamline refund orders, introduce FORM GST APL 02A and single Member bench scrutiny for appeals.
The notification amends CGST Rules, 2017 to revise procedural and reporting provisions: substitute specified figures and broaden statutory cross references; amend refund processing (rule 91) to require system risk based identification with a seven day FORM GST RFD 04 order and permit written reasons for withholding provisional refunds; introduce FORM GST APL 02A (Part A provisional and Part B final acknowledgement) and remove certain provisos in rules 110 and 111; insert rule 110A enabling transfer to a single Member Bench subject to question of law scrutiny and aggregation rules for monetary thresholds; and substantially revise GSTR 9, GSTR 9C and multiple appellate forms to standardise ITC reporting, reconciliations and tribunal order summaries.

Concessional IGST rates on handicraft items revised to prescribe reduced rates for specified goods under amended notification.
Substitutes the tariff Table in the principal IGST rate notification to prescribe concessional integrated tax treatment for a specified list of handicraft goods-identified by chapter and heading and described by product category-assigning reduced IGST rates to those entries and making the revised schedule effective on the stated commencement date.

Concessional CGST rate extended to specified handicraft goods, granting preferential tax treatment under amended notification.
Substitution of the rate Table in Notification No. 21/2018-Central Tax (Rate) to list specified handicraft goods by tariff headings and to apply concessional CGST rates to those enumerated items, with the amended Table replacing the prior entries and an implementation date specified.