Local delivery services via e commerce operator taxable unless the supplier is liable for GST registration.
The State amends the rate notification to include services by way of local delivery supplied through an electronic commerce operator, except where the person supplying such services through the electronic commerce operator is liable for registration under the Telangana Goods and Services Tax Act, 2017; the amendment takes effect from the stipulated commencement date.

Puducherry GST: clarifies e commerce local delivery exclusion and exempts retail life and health insurance for non group insureds.
Amendments clarify that specified entries do not apply to local delivery services provided by or through an Electronic Commerce Operator; insert exemptions under Heading 9971 for life insurance and health insurance services provided to non-group insureds (applying to individuals or an individual and family) and for reinsurance of those services; amend the goods transport agency definition to exclude electronic commerce operators providing local delivery; define 'group' for those insurance exemptions to mean persons joined for common economic purpose other than availing insurance (including employer-employee and non employer-employee groups); and define health insurance business to include medical, surgical, hospital, travel and personal accident benefits. Effective 22 September 2025.

Exemption for individual life and health insurance extended to include family contracts and reinsurance; ecommerce delivery excluded.
The notification inserts an exclusion for local delivery services provided by or through an Electronic Commerce Operator, adds exemptions: 36C and 36D for life and health insurance services to insured persons who are not a group (applicable to individuals or individuals and their family), and 36E for reinsurance of those services. It revises the definition of "goods transport agency" to exclude e-commerce operators providing local delivery, defines "group" for the insurance exemptions to include employer-employee and certain non employer-employee groups, and defines "health insurance business."

GST annual return exemption applies to registered persons with turnover up to two crore rupees for the relevant financial year.
Registered persons under the Chhattisgarh Goods and Services Tax regime with aggregate turnover 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 Chhattisgarh Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies where the turnover threshold is satisfied.

State tax rate notification on specified construction materials imposes SGST for intra state supplies, effective from notified date.
Notification designates a State Tax rate of 6 per cent on intra state supplies of specified construction materials listed by tariff item in the Schedule (including fly ash bricks and aggregates, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles), applies the First Schedule to the Customs Tariff Act, 1975 for interpretation, and aligns undefined terms with the relevant Goods and Services Tax enactments; the notification specifies its commencement date.

Construction materials notified at 6% state tax on intra state supplies from Sept 22, 2025 onwards.
Notifies a State tax rate of 6 per cent on specified construction materials (fly ash bricks and aggregates; bricks of fossil meals or similar siliceous earths; building bricks; earthen or roofing tiles) for intra-State supplies, identified by tariff items in the Schedule. Interpretation follows the First Schedule to the Customs Tariff Act and defined terms are to be read as in the GST enactments. The notification is effective 22 September 2025.

Provisional refund restriction applies to non-authenticated registrants and suppliers of specified goods under Chhattisgarh GST.
Restriction on provisional refund under section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 applies to specified registered persons, including those without Aadhaar authentication and those engaged in supply of specified goods such as areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification also adopts Customs Tariff Act classification for interpreting tariff item, heading, sub-heading and Chapter, and comes into force on 1 October 2025.

Telangana SGST amends rates for specified handicraft and artisanal goods, setting predominantly 2.5% and some 1.5% rates.
This notification substitutes the prior tariff table with a new list of specified artisanal and handicraft goods (identified by tariff headings) and prescribes predominantly 2.5% state GST rates, with certain jewellery and imitation-jewellery items at 1.5%; the amendment becomes effective on 22 September 2025.

GST rate notification amendment substitutes the referenced schedule, altering which schedules govern applicable rates under the new notification.
The notification substitutes the words "Schedule IV of Notification No. 1/2017 - Puducherry GST (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Puducherry GST (Rate)", thereby redirecting which schedule governs the GST rate entries in the earlier notification and fixing the substitution to come into force on the specified commencement date.

Telangana SGST amends rate notification, substituting Schedule IV reference with Schedule II effective 22 Sept 2025.
Under section 11(1) of the Telangana Goods and Services Tax Act, 2017, Notification No. 8/2018-State Tax (Rate) is amended by substituting 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)"; the substitution takes effect on 22nd September, 2025.

Puducherry GST rates amended: entry for item 1 changed to 9%, effective 22 Sept 2025.
The notification substitutes the entry in column (4) against S.No. 1 of Notification No. 03/2017 Puducherry GST (Rate) with 9%, exercised under sub section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017; it takes effect on 22nd September, 2025.

Telangana SGST amended rate: entry for S. No. 1 in Notification No.3/2017 substituted to 9% effective 22 Sept 2025.
The State Government, exercising powers under section 11(1) of the Telangana GST Act, substitutes the entry in column (4) against S. No. 1 of Notification No. 3/2017 State Tax (Rate) with 9%, the amendment to take effect on 22 September 2025.

Puducherry GST exemptions list updates intra State tax relief for specified goods including food, seeds, medicines and cultural items.
The Lieutenant Governor exempts intra State supplies of goods specified in the appended Schedule from the whole of the State Tax under the Puducherry GST Act, 2017, as per the tariff items, headings and chapters listed; the Schedule covers agricultural produce, foodstuffs, seeds, animal and fish products, feed, selected medicines (Annexure I), indigenous musical instruments (Annexure II), government and postal supplies, puja items and other enumerated goods, with interpretive definitions for "unit container", "pre packaged and labelled", tariff terms and "Government entity".

Telangana GST exemption: intra State supplies of numerous specified agricultural, food and essential goods exempted from State tax.
The State Government, under the Telangana GST Act, notifies exemption from State tax for intra State supplies of goods specified in the appended Schedule, covering a broad range of agricultural, food, essential, governmental and specified items and subject to product qualifications (notably exclusions for pre packaged and labelled goods) and defined interpretative rules referencing the Customs Tariff First Schedule.

Telangana SGST updates: seven rate schedules assign state tax rates on intra State goods supplies, effective 22 September 2025.
This notification supersedes the 2017 rate notification and notifies seven State GST rate bands for intra State supplies: 2.5% (Schedule I), 9% (Schedule II), 20% (Schedule III), 1.5% (Schedule IV), 0.125% (Schedule V), 0.75% (Schedule VI) and 14% (Schedule VII). Each schedule lists tariff headings and descriptions of goods to which the stated rate applies; Customs Tariff interpretation rules and specified definitions govern application. The notification is effective 22 September 2025.

Compensation cess rates amended to 'Nil' for specified schedule entries, effective 22 September 2025 notification.
Central Government amends the Compensation Cess schedule by substituting the entry "Nil" in column (4) for the specified Sl. Nos., removing the compensation cess charge for those tariff entries; the amendments take effect on 22nd September, 2025 and are republished for information.

Orissa amends GST: exempts individual life and health insurance, clarifies reinsurance and e commerce delivery definitions.
The amendment adds nil-rated exemptions for life and health insurance services provided to non-group insureds (including individual-and-family contracts), exempts reinsurance of those services, excludes electronic commerce operators providing or facilitating local delivery from the "goods transport agency" definition and non-application entry, and inserts definitions of "group" and "health insurance business" to govern the new exemptions.

GST rate amendments tighten input tax credit rules and redefine transport and service classifications with concessional credit limits.
The notification amends the schedule of state tax rates for specified services under the Odisha GST Act, substituting rates for multiple service entries and inserting provisos restricting input tax credit where credit on goods and services used in supplying the service has been taken. It adds or revises definitions for goods transport agency, multimodal transporter, mode of transport, and handicraft goods, and inserts clarifying explanations and illustrations-notably limiting credit for input services charged at rates higher than the concessional rate and specifying entitlement rules for multimodal transport and job-work services.

State GST rate on specified construction materials notified, applying to bricks and roofing tiles from the effective date.
Notification under the Odisha Goods and Services Tax Act notifies a State tax rate of 6 per cent on specified construction materials-fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-for intra State supplies, and directs application of Customs Tariff terminology and interpretive rules; undefined terms adopt meanings from the Odisha GST Act, Integrated GST Act and Union Territory GST Act. The notification takes effect on 22nd September, 2025.

GST exemption for handicraft and artware goods is revised with a substituted table of reduced-rate entries.
The Odisha Goods and Services Tax exemption notification is amended by substituting the existing table with a revised list of handicraft, artware, handmade, decorative, and allied products eligible at reduced GST rates. The substituted table covers carved wood, stone, clay, glass, metal, bamboo, cane, toys, paintings, sculptures, and similar craft-based articles, with most entries at 2.5% and certain jewellery-related entries at 1.5%.