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.

GST rate revision for specified handcrafted goods updates the State Tax schedule and prescribes concessional rates for notified handicrafts.
Amendment substitutes the Table in the State Tax (Rate) notification to prescribe preferential GST rates for an enumerated list of handcrafted and artisanal goods by specifying tariff headings and applicable concessional rates, including a small subset of items at a distinct lower rate, and sets an effective date for the amended schedule.

GST rate schedule update: revised concessional rates for specified handcrafted goods, replacing previous tariff entries.
Amendment substitutes the prior tariff Table to prescribe an itemised schedule of handcrafted and artisanal goods with specified concessional state tax rates (predominantly 2.5%, some at 1.5%), by listing Chapter/Heading/Subheading codes and product descriptions, thereby formalising rate treatment by tariff classification for the craft sector.

Concessional State GST rates apply to specified handicrafts, with separate treatment for silver filigree and handmade imitation jewellery.
Tripura substitutes the rate table for specified handicraft goods under its State GST exemption framework, effective from 22 September 2025. A concessional State tax rate of 2.5% applies to listed handcrafted and artisanal products, including wood, fibre, textile, stone, clay, glass, metal, furniture, toys, paintings and sculptures. Silver filigree work and handmade imitation jewellery are subject to a 1.5% State tax rate. Eligibility is linked to the stated product descriptions and corresponding tariff classifications.

Maharashtra GST notification revises state tax rates for specified handcrafted and artisanal goods, mostly at 2.5% (some 1.5%).
Substitutes the tariff table in Notification No. 21/2018-State Tax (Rate) with a revised schedule listing 39 classified handcrafted and artisanal goods and assigning principally a 2.5% state tax rate, with specified items (notably certain silver filigree and imitation jewellery) charged at 1.5%; issued under section 11(1) of the Maharashtra GST Act, 2017, and effective 22nd September, 2025.

Annual GST reporting and tribunal appeals gain revised forms, ITC disclosures, risk-based provisional refunds, and streamlined acknowledgements.
Gujarat GST Rules are amended to introduce system-risk-based provisional refunds, revised Appellate Tribunal acknowledgement and appeal formats, and mandatory Tribunal order summaries. FORM GSTR-9 is restructured to separately report preceding-year ITC availed in the current year, net ITC, reversals, reclaimed credit, and import IGST credit availed in the next year. From financial year 2024-25 onwards, specified next-year supplies, ITC reversals and ITC availment must be reported in the annual return. FORM GSTR-9C also adds e-commerce operator tax-reporting and late-fee reconciliation requirements.

GST rate amendment for handcrafted and artisanal goods changing state tax rates and their scheduled applicability.
The notification substitutes the earlier tariff table with a consolidated schedule prescribing reduced Gujarat SGST rates for enumerated handcrafted, artisanal and traditional goods across specified tariff headings-covering wood, stone, ceramics, paper, textile, metal, glass, cork, coir, bamboo/rattan furniture, toys, hand paintings and original sculptures-and assigns reduced state tax rates to those categories. Issued under section 11(1) of the Gujarat Goods and Services Tax Act, 2017, the amendment takes effect on the stated operative date and modifies state tax applicability for the listed artisan product categories.

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 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.

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 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.

Notification amendment: substitution of schedule reference in State GST rate notification, taking effect in September 2025.
The notification substitutes the reference "Schedule IV of Notification No. 1/2017 -State Tax (Rate)" with "Schedule II of Notification No. 9/2025 -State Tax (Rate)" in the earlier notification, and states that this substitution shall come into force on the specified date in September 2025.

Tripura GST exemption schedule reference is revised to cover supplies listed in the newly specified rate notification schedules.
Tripura State GST exemption framework is amended by replacing the reference in Notification No. 8/2018-State Tax (Rate) from Schedule IV of Notification No. 1/2017-State Tax (Rate) to Schedule II or Schedule III of Notification No. 09/2025-State Tax (Rate). The revised schedule reference takes effect from 22 September 2025.

Arunachal Pradesh SGST updates notification references, substituting Schedule IV with Schedule II or III, effective 22 September 2025.
The State Government, under Section 11(1) of the Arunachal Pradesh GST Act and on the Council's recommendation, amends Notification No. 8/2018-State Tax (Rate) by substituting 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)"; the amendment takes effect on 22 September 2025.

Rate Schedule Substitution replaces an earlier schedule reference in the State Tax notification, altering the applicable rate schedule.
The notification substitutes the words, brackets and figures "Schedule IV of Notification No. 1/2017 - State Tax (Rate)" with "Schedule II of Notification No. 9/2025 - State Tax (Rate)", thereby replacing the rate schedule incorporated in the principal State Tax (Rate) notification. The amendment is made under section 11(1) of the Maharashtra Goods and Services Tax Act, 2017 on the recommendations of the Council and is brought into force from the specified commencement date in September 2025.

GST schedule substitution updates notification references and redirects applicability to revised rate schedules under the GST framework.
The Government, invoking its powers under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, substitutes the reference to Schedule IV of Notification No. 1/2017 - State Tax (Rate) with a reference to Schedule II or Schedule III of Notification No. 9/2025 - State Tax (Rate) in the earlier notification; the substitution determines which rate schedules apply and the amendment takes effect from 22nd September, 2025.

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.

IGST amendment: substitution of schedule references modifies concessional GST applicability for old and used vehicles.
The Central Government, under section 5(1) of the Integrated GST Act, substitutes the words "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)" in Notification No. 9/2018-Integrated Tax (Rate), thereby changing which schedule applies for concessional IGST treatment for old and used vehicles.

Concessional CGST rate for old and used vehicles revised by substituting the applicable schedules, effective later in September.
Replaces the reference to Schedule IV of Notification No. 1/2017 with Schedule II or Schedule III of Notification No. 9/2025 in Notification No. 8/2018-Central Tax (Rate), thereby changing which schedules determine the concessional CGST rate applicable to old and used vehicles; effective 22nd September, 2025.