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<h1>State tax notification revises rates: excludes e-commerce local delivery, adds nil-rated insurance exemptions, updates definitions, effective 22 Sept 2025</h1> The state tax notification amends the earlier rate schedule to: exclude local delivery services by or through electronic commerce operators from a specified entry; add nil-rated exemptions for life and health insurance services supplied to non-group insured persons (including individual-and-family policies) and for reinsurance of those services; revise the definition of 'goods transport agency' to exclude electronic commerce operators providing local delivery; define 'group' for insurance exemptions (including employer-employee and certain non-employer groups); and define 'health insurance business.' The amendments take effect 22 September 2025.