Delegation of Commissioner powers under Rule 23 to Additional Commissioner of State Tax (HQ) for administration of Goa GST.
Delegation of authority under the first proviso to sub-rule (1) of Rule 23 of the Goa Goods and Services Tax Rules, 2017: the Commissioner of State Tax delegates the powers conferred upon the Commissioner under that proviso to the Additional Commissioner of State Tax (HQ), authorising the Additional Commissioner to exercise the specified functions and discretion under the rule for administration of the state GST.

SCOMET export control list revised, updating controlled categories and licensing rules; changes take effect 30 days after notification.
Notification No. 31/2025 26 amends Appendix 3 (SCOMET List) of Schedule II (Export Policy), ITC(HS), 2022 to update controlled items and categories in alignment with multilateral export control regimes. The revised Appendix 3 will be uploaded to the DGFT website and takes effect 30 days after issue. The revision recalibrates export licensing, prohibitions and authorisation routes across nuclear materials (Category 0), toxic chemicals (Category 1), micro organisms and toxins (Category 2), materials, aerospace and related technology and software, while preserving category specific notes, licensing authorities and procedural requirements.

SGST exemption schedule reference is replaced, aligning the exemption notification with the revised state tax schedule.
Madhya Pradesh SGST exemption notification is amended to replace its reference to Schedule IV of the earlier rate notification with Schedule II of the notification dated 19 September 2025. Made under the State Government's exemption power under the Madhya Pradesh Goods and Services Tax Act, 2017, on the Council's recommendations, the amendment takes effect from 22 September 2025.

GST annual return exemption relieves eligible registered persons with qualifying aggregate turnover from annual filing from financial year 2024-25 onward.
Registered persons whose aggregate turnover in any financial year does not exceed two crore rupees are exempted from furnishing the annual return under the first proviso to section 44(1) of the Madhya Pradesh Goods and Services Tax Act, 2017. Coverage begins with financial year 2024-25 and subsequent financial years, and the measure is deemed effective from 17 September 2025.

Provisional GST refunds are unavailable to unauthenticated registrants and suppliers of specified listed goods under the refund framework.
Provisional refund is not available to registered persons who have not completed Aadhaar authentication. It is also unavailable to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. The specified goods are classified under the relevant Customs Tariff chapters, headings, sub-headings and tariff items, with classification determined using the applicable tariff interpretative rules and notes.

Local delivery services through e-commerce operators exempted from state registration when supplier not liable, affecting GST rate coverage.
Insertion into the State Tax (Rate) notification exempts local delivery services supplied through an electronic commerce operator where the supplier is not liable for registration under the Delhi Goods and Services Tax registration provision; the amendment takes effect from 22nd September, 2025 as a further amendment to notification No. 17/2017-State Tax (Rate).

Insurance exemption scope for individual and family contracts clarified, excluding group policies and defining health insurance coverage.
The amendment excludes local delivery services provided by or through an electronic commerce operator from the relevant entry, narrows the definition of goods transport agency to exclude such operators, and inserts exempt entries under Heading 9971 for life and health insurance services provided to insureds who are not groups, plus reinsurance of those services. Explanations clarify applicability to individual or individual and family contracts and define "group" to include employer employee and certain non employer groups; "health insurance business" is also defined.

Delhi GST notification updates tax rates and input tax credit rules for transport, delivery, and job work services.
The Lieutenant Governor amends Notification No.11/2017 to substitute tax rates in the Table effective 22 September 2025, replacing specified entries with rates such as 9%, 2.5%, 0.75% and others for identified service items and inserting provisos that restrict input tax credit where credit on goods and services used in supplying the service has been taken or where upstream suppliers charge tax above the specified rate. The amendment also adds definitions for goods transport agency, multimodal transporter and related terms, and inserts explanations (effective 1 April 2025) clarifying 'premises' and registration amendment as an application for registration.

Tax exemption under section 10(46) extends specified income relief to notified Legal Services Committee, subject to conditions.
Notification under section 10(46) notifies the High Court Legal Services Committee (PAN AAAAH6532R) as exempt in respect of specified income: costs imposed by the Punjab & Haryana High Court; grants received from Central and State Governments, government agencies and other authorities for purposes of the Legal Services Authorities Act, 1987; and interest on bank deposits. The exemption is conditional on absence of commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub-section (4C) of section 139. The notification is retrospective for certain assessment years and applies to subsequent assessment years as specified.

Tax exemption for specified authority income under statutory provision, subject to non-commercial and filing conditions.
Notification exempts specified income of the Real Estate Regulatory Authority, Jaipur-government grants/loans, fees and penalties under the Real Estate (Regulation and Development) Act, 2016, and interest on those receipts-under clause (46) of section 10. The exemption is conditional on no commercial activity, unchanged character of activities and income, and filing returns per clause (g) of sub-section (4C) of section 139; it is applied retrospectively and to specified future assessment years.

GST rate on bricks notified for intra-State supplies under Delhi GST law, applying to specified tariff items.
Notification under the Delhi GST Act, 2017 notifies a State tax of 6 per cent on specified brick and related building-material goods for intra State supplies, linked to tariff item entries in the appended Schedule. The Schedule identifies fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The Explanation incorporates the First Schedule to the Customs Tariff Act, 1975 for interpretation and provides that undefined terms carry meanings from the relevant GST Acts. The notification takes effect from 22 September 2025.

GST rate amendment for specified handicraft goods: substituted tariff table prescribes revised SGST classifications effective from notification.
Substitution of the Table in Notification No. 21/2018-State Tax (Rate) prescribes tariff classifications and SGST rates for specified handcrafted and artisanal goods, listing chapters, headings, tariff items and detailed descriptions of eligible products, with certain items assigned a lower SGST rate; the amendment is made under section 11(1) of the Delhi GST Act, 2017 and takes effect from the notification date.

State GST rate amendment substitutes prior schedule reference with Schedule II or Schedule III, altering applicable rate schedules.
Amendment substitutes the reference in Notification No. 08/2018 State Tax (Rate), replacing "Schedule IV of Notification No. 1/2017 - State Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025 State Tax (Rate)", thereby altering which schedules apply for state GST rates as specified, and declares the amendment to come into force on the 22nd day of September, 2025.

Tax rate amendment replaces the state GST rate for the first table entry, altering the levy for the listed item.
Amendment to Notification No.03/2017-State Tax (Rate) substitutes the entry in column (4) against S.No. 1 of the TABLE, replacing the prior rate entry; the change is promulgated under the statutory powers of the territorial executive on Council recommendation and specifies the date on which the substitution comes into force, with administrative particulars of the issuing department and signatory.

State tax exemption for specified intra State supplies under Delhi GST removes tax on listed essential and agricultural goods.
The Lieutenant Governor, under section 11(1) of the Delhi Goods and Services Tax Act, 2017, exempts from the whole of the State tax leviable under section 9 intra State supplies of goods specified in the appended Schedule (by tariff item, sub heading, heading or Chapter), subject to definitions limiting scope for "pre packaged and labelled" goods and "unit container," application of Customs Tariff interpretive rules, and other stated conditions; the notification supersedes the 2017 notification and takes effect from 22 September 2025.

State GST rates notified with multiple rate slabs for intra State supply of goods across specified schedules.
Notification under the Delhi GST Act, 2017 supersedes the earlier 2017 rate notification and notifies State tax rates to be levied on intra State supplies of goods by reference to seven appended Schedules. Each Schedule specifies tariff items and descriptive entries identifying goods to which the corresponding rate applies; the notification adopts interpretation rules of the Customs Tariff First Schedule and cross references GST definitions and specific explanatory provisions governing composite supplies, promoter supplies, and category specific conditions. It takes effect on the stated date of issuance.

GST annual return filing: exemption for registered persons with aggregate turnover up to two crore rupees.
Exempts registered persons from filing the annual return where their aggregate turnover in any financial year is up to two crore rupees, applicable for the financial year 2024 25 onwards under the West Bengal GST notification issued by the Commissioner of State Tax.

Annual return filing exemption for taxpayers with turnover up to two crore rupees under Andhra Pradesh GST from 2024-25 onwards.
Registered persons under the Andhra Pradesh Goods and Services Tax regime with aggregate turnover in any financial year up to two crore rupees are exempted from filing the annual return for the financial year 2024-25 onwards. The exemption is issued under the first proviso to section 44(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and operates as a turnover-based filing relaxation.

GST exemption amendments expand insurance relief and exclude e-commerce local delivery from goods transport agency treatment.
The notification amends the Andhra Pradesh GST exemption notification to exclude local delivery services provided by or through an electronic commerce operator from the goods transport agency entry, and to insert exempt entries for life insurance and health insurance services provided to non-group insured persons, together with reinsurance of those services. It also revises the definition of goods transport agency and introduces definitions of group and health insurance business for the insurance entries, with the amendment taking effect from 22 September 2025.

GST return and appellate procedure amendments reshape refund orders, single member benches, and annual return reporting rules.
Andhra Pradesh issues the Third Amendment Rules, 2025 to the APGST Rules, 2017, with staggered commencement dates and extensive changes to refund procedure, appellate procedure, annual return reporting, reconciliation statements, and appellate forms. The amendments revise rule 91 on provisional refunds, insert a single Member Bench procedure in rule 110A, substitute reporting and acknowledgement requirements in appellate rules, and substantially modify FORM GSTR-9 and FORM GSTR-9C to align input tax credit, reversals, next-year reporting, and e-commerce operator liabilities. New forms APL-02A and APL-04A are also introduced, along with revised forms APL-05 and APL-06.