Commencement of Delhi GST amendments assigns separate effective dates to specified provisions, including retrospective operation.
Commencement of the Delhi Goods and Services Tax (Amendment) Act, 2025 is fixed through separate effective dates. Sections 7, 38 and 40 take effect on publication in the Official Gazette. Sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37 and 39 take effect from 1 November 2024, while section 32 takes effect from 1 August 2023. Specified amendment provisions therefore receive retrospective commencement.

Code on Wages: amendment designates the Minister in Charge of Labour and Employment as Central Advisory Board Chairperson.
Amendment replaces rule 3(3)(i) of the Code on Wages (Central Advisory Board) Rules, 2021 by designating the Chairperson as the Minister in Charge, Ministry of Labour and Employment. The change was made under clauses (s) and (t) of section 67(2) of the Code on Wages, 2019 following public notice with no objections, and the amendment takes effect on publication in the Official Gazette.

Tripura GST: specified Ninth Amendment provisions (clauses of s2; ss3-5,7-15) commence 1 Oct 2025.
The State Government, under sub-section (2) of section 1 of the Tripura State Goods and Service Tax (Ninth Amendment) Act, 2025 (Tripura Act No. 10 of 2025), appoints 1st October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Act shall come into force, by notification issued by the Finance Department and signed by the Additional Secretary.

Track and trace compliance expands GST obligations through unique product markings, recordkeeping duties, penalties, and revised credit note restrictions.
Tripura SGST amendments introduce a track and trace mechanism for notified goods, requiring unique identification markings, electronic information access, prescribed records, machinery details and system-related payments. Contravention may attract an additional penalty. The Act also restricts output tax liability reduction through credit notes unless attributable input tax credit is reversed or tax incidence has not been passed on, imposes pre-deposit requirements for appeals against penalty-only orders, and retrospectively treats specified supplies of warehoused goods in Special Economic Zones and Free Trade Warehousing Zones as neither supply of goods nor services.

Jharkhand GST: specified clauses and sections of the 2025 amendment ordinance come into force on 1 October 2025.
The State Government, exercising its statutory commencement power, appoints 1 October 2025 as the date on which specified clauses and consecutive sections of the Jharkhand GST (Amendment) Ordinance, 2025 shall come into force, by administrative notification issued through the Commercial Taxes Department and recorded with an internal file reference.

Exemption from filing GST annual return for registered persons with turnover up to two crore rupees.
Exempts registered persons with aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, under the first proviso to section 44(1) of the Jharkhand GST Act, 2017, effective from 17th September, 2025.

State tax rate notified for specified construction materials, applying to intra State supplies and prescribing interpretation rules.
Notification under the Jharkhand GST Act notifies a state tax rate of six per cent on intra State supplies of specified construction materials-fly ash bricks, aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-identified by Customs Tariff headings in the appended Schedule, with tariff interpretation governed by the First Schedule to the Customs Tariff Act and meanings of undefined terms drawn from central GST statutes, effective from the stated September 2025 date.

Provisional refund restriction: denial of provisional GST refunds to non Aadhaar authenticated persons and suppliers of specified goods.
Restriction under Section 54(6) of the Jharkhand GST Act bars provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B of the CGST Rules and to those supplying specified goods (areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils), with tariff nomenclature interpreted by reference to the First Schedule to the Customs Tariff Act, 1975; effective 1 October 2025.

Jharkhand sets reduced GST rates for specified handcrafted goods-mainly 2.5% (some 1.5%)-effective 22 September 2025.
The notification replaces the prior tariff table to set specified State GST rates for a detailed list of handcrafted and handmade goods, assigning mainly 2.5% and selected 1.5% rates, with the revised schedule effective from 22 September 2025 and issued as an amendment to the earlier State Tax (Rate) notification.

Jharkhand SGST amends a state tax notification replacing a schedule reference, effective from 22 September 2025.
The amendment substitutes the reference "Schedule IV of Notification No. 1/2017- State Tax (Rate)" with "Schedule II or "Schedule III of Notification No.9/2025 - State Tax (Rate)" in Notification No. 8/2018-State Tax (Rate). The change is effected under the goods and services statute on Council recommendation and is deemed effective from 22 September 2025.

Jharkhand SGST amendment: rate for S.No.1 set at 9% notification applies from 22 Sept 2025.
This amendment replaces the entry in column (4) of the Table against S.No.1 in Notification No. 11/2017 State Tax (Rate) with 9%, issued under section 11(1) of the Jharkhand GST Act, and is deemed effective from the 22th day of September, 2025.

State tax exemption for specified intra State goods under Jharkhand GST, exempting whole of State tax on listed supplies.
The notification, issued under section 11(1) of the Jharkhand GST Act, 2017, supersedes Notification No. 02/2017 and exempts from the whole of State tax under section 9 intra State supplies of goods listed in the appended Schedule, subject to saving for prior actions. It defines key terms including "unit container", "pre packaged and labelled" (per the Legal Metrology Act), and "Government entity", and applies the interpretation rules of the Customs Tariff First Schedule. Annexure I lists specified drugs and Annexure II lists indigenous handmade musical instruments; several entries are qualified by conditions such as seed quality or exclusion of pre packaged goods.

Commencement of Section six provisions: Kerala appoints October as the effective month for specified GST-related provisions.
The Government appoints the 1st day of October, 2025 as the date on which the specified sub-clauses and sub-sections of section 6 of the Kerala Finance Act, 2025 shall come into force, exercising the power conferred by clause (b) of sub-section (2) of section 1. The notification follows recommendations of the Goods and Services Tax Council and is intended to give statutory effect to the commencement of those identified provisions.

Kerala restricts provisional GST refunds for Aadhaar-unauthenticated taxpayers and suppliers of areca nuts, pan masala, tobacco, essential oils.
The Government notifies that registered persons shall not be allowed refund on a provisional basis under section 54(6) of the Kerala GST Act if they (a) have not undergone Aadhaar authentication under rule 10B of the Kerala GST Rules, 2017; or (b) are engaged in supply of goods listed in the Table-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-with tariff references as per the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1 October 2025 and applies the First Schedule interpretation rules to this notification.

Extension of exemption cessation dates for Chapter 9801 goods, delaying expiry and prescribing revised termination timing.
Amendment to Notification No. 50/2017-Customs replaces provisos and substitutes expiry figures in the TABLE so that item (i) at S. No. 597 ceases to have effect earlier than items (iii) and (v), and S. Nos. 598, 601, 602 and 603 have their column (3) expiry figures replaced to reflect a later cessation; the amendment is promulgated under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and takes effect from the stated commencement date.

Protected-system status restricts PFMS infrastructure access to persons holding written, purpose-specific authorisation for approved operational needs.
Computer resources supporting the Public Financial Management System application, including modules, web portals, databases and associated dependencies, are declared protected systems under section 70 of the Information Technology Act, 2000. Access is restricted to designated employees, authorised service-provider or vendor personnel requiring need-based access, and authorised consultants, regulators, government officials, auditors or stakeholders requiring case-specific access. Written authorisation from the Public Financial Management System is required for each category.

Import policy change: jewellery HS codes shifted from free to restricted, imposing new import controls for a limited period.
The import policy for specified jewellery items under Chapter 71 of ITC (HS) 2022 has been amended: classifications for certain silver jewellery items have been changed from Free to Restricted in Schedule I (Import Policy), effective immediately and continuing until 31.03.2026, requiring importers to comply with applicable restrictions and licensing conditions.

Registration requirement for non-basmati rice exports: exports permitted only after contracts are registered with APEDA.
Export of non-basmati rice under the relevant ITC (HS) codes remains classified as free but is now permitted only upon registration of contracts with the Agricultural and Food Products Export Development Authority. The Central Government has added this administrative condition under its trade-regulation powers and the Foreign Trade Policy, making contract registration a mandatory precondition for lawful export of non-basmati rice under the specified export policy schedule.

Second Generation Ethanol export controls require authorisation and feedstock certification for permitted fuel and non fuel exports.
Export of Second Generation ethanol-ethanol from cellulosic, lignocellulosic and non-food biomass that achieves low CO2/high GHG reduction and does not compete with food crops-and meeting IS 15464 specifications is permitted for fuel and non-fuel uses only subject to a valid Export Authorisation and feedstock certification from the relevant competent authority.

Special Economic Zone designation triggers formation of an approval committee and deemed inland container depot status for the area.
Notification designates an 11.541 hectare area at Village Hirapur as a Special Economic Zone under the SEZ Act, 2005, following approval under section 3; lists the survey numbers comprising the total area and issues the designation under section 4(1) and rule 8 of the SEZ Rules. The Central Government constitutes an Approval Committee under section 13 for purposes of section 14 with specified ex officio members, State nominees and the developer's representative as special invitee, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act.