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<h1>GST exemption schedule amended: exclude e-commerce local delivery, add serials 36C-36E for individual life/health insurance and reinsurance</h1> The notification amends a prior GST exemption schedule to (1) exclude local delivery services provided by or through electronic commerce operators from a specific entry; (2) add exemptions (serials 36C, 36D, 36E) for life and health insurance services supplied to non-group insured persons (including individual-plus-family policies) and for reinsurance of those services, with clarifying explanations; and (3) revise definitions by excluding e-commerce local delivery from 'goods transport agency,' defining 'group' for the new insurance exemptions, and defining 'health insurance business.' The amendments take effect 22 September 2025.