Nagaland GST notification substitutes a schedule reference in a prior finance department notification and takes effect on 22 September 2025.
The State Government, exercising powers under section 11(1) of the Nagaland GST Act, substitutes the words, brackets and figures referencing Schedule IV of the earlier Finance Department GST notification with a reference to Schedule II of the specified subsequent notification. The amendment is made on the Council's recommendation and comes into force on 22 September 2025, as notified by the Additional Secretary to the Government of Nagaland.

GST exemption on specified intra state goods under Nagaland law removes state tax liability for listed categories.
Notification under section 11(1) of the Nagaland GST Act supersedes a 2017 notification and exempts intra state supplies of the goods listed in the appended Schedule from the whole of State GST under section 9. Exemptions apply to specified tariff items, headings, sub headings or Chapters and are qualified by conditions such as exclusion of pre packaged and labelled goods, seeds of seed quality, processing state (fresh, chilled, frozen, dried), and defined terms including "unit container", "pre packaged and labelled" and "Government entity". Interpretation rules of the Customs Tariff First Schedule apply.

Annual return exemption relieves eligible registered persons from annual return filing for financial year 2024-25 onwards.
Registered persons with aggregate turnover in any financial year not exceeding the prescribed threshold are exempted from filing the annual return under the Rajasthan Goods and Services Tax Act, 2017 for financial year 2024-25 onwards. The exemption takes effect from 22 September 2025.

Reverse-charge liability for local delivery services through electronic commerce operators applies, subject to the supplier registration exception.
Reverse-charge liability for local delivery services is extended to services supplied through an electronic commerce operator, except where the supplier is liable to obtain registration under the statutory registration threshold provisions. The amendment is made under the State Government's power to specify categories of services for tax payment under reverse charge and takes effect from 22 September 2025.

GST appellate procedures and annual return reporting are revised through new refund rules, Tribunal forms, and input tax credit disclosures.
Tripura SGST amendments revise provisional refunds, Appellate Tribunal procedure and annual-return reporting. System-based risk evaluation governs provisional refund orders, subject to recorded reasons for proceeding under the regular refund process. Appeals without a question of law may be transferred to a Single Member Bench, while related matters previously heard by a Technical and Judicial Member Bench remain before such a Bench. Revised Tribunal forms standardise appeal, cross-objection, departmental application and order-summary details. FORM GSTR-9 and FORM GSTR-9C introduce expanded input tax credit, subsequent-year transaction, e-commerce supply, tax-payment and late-fee reporting requirements.

Provisional GST refunds barred for taxpayers without Aadhaar authentication and suppliers of areca nuts, pan masala, tobacco, and essential oils.
Notification under section 54(6) of the Tripura SGST Act excludes from provisional refund any registered person who has not undergone Aadhaar authentication under rule 10B, and any person engaged in supply of specified goods: areca nuts (0802 80), pan masala (2106 90 20), tobacco and tobacco substitutes (Chapter 24), and essential oils (3301); tariff terms and interpretative rules of the First Schedule to the Customs Tariff Act, 1975 apply. Effective 1 October 2025.

Registered taxpayers with aggregate turnover up to two crore exempted from filing annual return from FY 2024-25 onwards.
Exempts registered persons with aggregate annual turnover up to two crore rupees from filing the annual return for FY 2024-25 and thereafter, under authority of the proviso to the statutory annual return provision, following the Council's recommendation; the exemption applies solely to the annual return filing obligation and is premised on the two crore turnover threshold.

Local delivery services covered by Nagaland SGST notification, except where e commerce suppliers are liable for registration.
The notification amends the earlier Finance Department notification by inserting clause (v) to cover services by way of local delivery, except where the supplier of such services through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Nagaland Goods and Services Tax Act, 2017; the amendment takes effect on 22nd September 2025.

Nagaland SGST amends GST rules to exempt individual life and health insurance and clarify group and delivery definitions.
The notification inserts exemptions under Heading 9971 for life and health insurance services provided to insured persons who are not a group, and for reinsurance of those services, clarifies that the exemption applies to contracts covering an individual or an individual and family, revises the definition of goods transport agency to exclude electronic commerce operators providing or through whom local delivery services are provided, defines group for exemption purposes, and defines health insurance business, effective 22 September 2025.

Nagaland notifies 6% SGST on specified construction materials for intra State supplies effective 22 September 2025.
Notification designates a state tax rate of 6 percent on specified construction materials for intra State supplies, listing tariff entries for fly ash bricks and aggregates, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; tariff references follow the First Schedule to the Customs Tariff Act and undefined terms adopt meanings from relevant GST Acts. The notification takes effect on 22 September 2025.

Handicraft goods notified with reduced GST rates, largely 2.5% (some 1.5%), effective 22 September 2025.
This notification substitutes a new tariff table prescribing concessional GST rates on specified handcrafted and artisanal goods, assigning a predominant rate of 2.5% to most listed items and 1.5% to certain filigree and imitation jewellery, and takes effect on 22 September 2025.

GST: tax rate for a listed entry revised to 9%, effective 22 September 2025 by notification.
The State Finance Department, exercising powers under sub-section (1) of section 11 of the Nagaland GST Act and on the Council's recommendation, substitutes the entry in column (4) against S. No. 1 in the earlier notification with "9%"; the amendment takes effect on 22nd September 2025.

State GST rate notified for specified bricks classifying fly ash, building and roofing bricks for intra state supplies.
Notifies a State Goods and Services Tax rate of 6 per cent on intra State supplies of specified brick and related building material goods as listed in the Schedule, linking each taxable description to its tariff item entry.

Handicraft GST rates updated: most items 2.5%, select jewellery 1.5%, effective 22 Sep 2025.
Substitutes the prior concessional GST Table under section 11(1) by listing specified handcrafted goods with tariff references and assigning reduced rates-predominantly 2.5% and 1.5% for certain jewellery/filigree-thereby defining eligible handicraft items for concessional tax treatment.

Rajasthan GST amends prior notification to substitute Schedule IV with Schedule II or III, effective 22 September 2025.
The State Government, under section 11(1) of the Rajasthan Goods and Services Tax Act, 2017 and on the Council's recommendation, substitutes the reference to "Schedule IV of Notification No. F.12(56)FD/Tax/2017-Pt-I-40" with "Schedule II or Schedule III of Notification No. F.12(5)FD/Tax/2025-05" in the earlier notification; the amendment takes effect on 22 September 2025.

GST rate amendment for a specified table entry under Rajasthan GST Act, substituting the earlier rate and fixing its commencement.
The State Government, on the Council's recommendation and under sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, substitutes the entry in the TABLE against S. No. 1, column (4) of notification F.12(56)FD/Tax/2017-Pt-I-42 with the revised rate value, and specifies the date on which this substitution shall come into force.

Appeal filing deadline extended for orders communicated before April, while a three-month filing limit applies thereafter.
The Government notifies that appeals to the Appellate Tribunal in cases where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within the standard three-month period from communication.

Meghalaya GST: Notification No.8/2018 amended to reference Schedules II or III of Notification No.9/2025, effective 22 Sept 2025.
The notification substitutes the words "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, effectuated under the Meghalaya GST enabling provision; the substitution takes effect on 22 September 2025.

Meghalaya GST: local delivery services excluded unless supplier via e commerce operator is liable for registration.
Insertion adds an exclusion for services by way of local delivery, except where such services supplied through an electronic commerce operator are provided by a supplier who is liable for registration under the Meghalaya Goods and Services Tax framework; the amendment is effective 22nd September, 2025.

Meghalaya GST amends exemptions: individual life and health insurance covered; e commerce local delivery excluded from an entry.
The notification inserts exemptions for life and health insurance services provided to non-group insureds and their reinsurance, excludes local delivery services provided by or through an Electronic Commerce Operator from a specified entry, and amends definitions: narrowing 'goods transport agency' to exclude such e-commerce operators, defining 'group' for insurance purposes, and defining 'health insurance business'. The amendments commence on 22 September 2025.