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<h1>GST notification excludes e-commerce operators from local delivery entry, adds nil-rate insurance exemptions, redefines terms, effective 22 Sept 2025</h1> Notification amends the state GST rate schedule to (a) exclude from an existing entry local delivery services provided by or through an electronic commerce operator, (b) add nil-rated exemptions for life and health insurance services supplied to non-group insureds and for reinsurance of those services, clarifying that 'insured' may be an individual or an individual plus family, (c) redefine 'goods transport agency' to exclude electronic commerce operators providing local delivery, (d) define 'group' for insurance exemptions and define 'health insurance business.' The amendments take effect 22 September 2025.