GST: tax rate for a listed entry revised to 9%, effective 22 September 2025 by notification.
The State Finance Department, exercising powers under sub-section (1) of section 11 of the Nagaland GST Act and on the Council's recommendation, substitutes the entry in column (4) against S. No. 1 in the earlier notification with "9%"; the amendment takes effect on 22nd September 2025.

State GST rate notified for specified bricks classifying fly ash, building and roofing bricks for intra state supplies.
Notifies a State Goods and Services Tax rate of 6 per cent on intra State supplies of specified brick and related building material goods as listed in the Schedule, linking each taxable description to its tariff item entry.

Handicraft GST rates updated: most items 2.5%, select jewellery 1.5%, effective 22 Sep 2025.
Substitutes the prior concessional GST Table under section 11(1) by listing specified handcrafted goods with tariff references and assigning reduced rates-predominantly 2.5% and 1.5% for certain jewellery/filigree-thereby defining eligible handicraft items for concessional tax treatment.

Rajasthan GST amends prior notification to substitute Schedule IV with Schedule II or III, effective 22 September 2025.
The State Government, under section 11(1) of the Rajasthan Goods and Services Tax Act, 2017 and on the Council's recommendation, substitutes the reference to "Schedule IV of Notification No. F.12(56)FD/Tax/2017-Pt-I-40" with "Schedule II or Schedule III of Notification No. F.12(5)FD/Tax/2025-05" in the earlier notification; the amendment takes effect on 22 September 2025.

GST rate amendment for a specified table entry under Rajasthan GST Act, substituting the earlier rate and fixing its commencement.
The State Government, on the Council's recommendation and under sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, substitutes the entry in the TABLE against S. No. 1, column (4) of notification F.12(56)FD/Tax/2017-Pt-I-42 with the revised rate value, and specifies the date on which this substitution shall come into force.

Appeal filing deadline extended for orders communicated before April, while a three-month filing limit applies thereafter.
The Government notifies that appeals to the Appellate Tribunal in cases where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within the standard three-month period from communication.

Meghalaya GST: Notification No.8/2018 amended to reference Schedules II or III of Notification No.9/2025, effective 22 Sept 2025.
The notification substitutes 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)" in Notification No. 8/2018, effectuated under the Meghalaya GST enabling provision; the substitution takes effect on 22 September 2025.

Meghalaya GST: local delivery services excluded unless supplier via e commerce operator is liable for registration.
Insertion adds an exclusion for services by way of local delivery, except where such services supplied through an electronic commerce operator are provided by a supplier who is liable for registration under the Meghalaya Goods and Services Tax framework; the amendment is effective 22nd September, 2025.

Meghalaya GST amends exemptions: individual life and health insurance covered; e commerce local delivery excluded from an entry.
The notification inserts exemptions for life and health insurance services provided to non-group insureds and their reinsurance, excludes local delivery services provided by or through an Electronic Commerce Operator from a specified entry, and amends definitions: narrowing 'goods transport agency' to exclude such e-commerce operators, defining 'group' for insurance purposes, and defining 'health insurance business'. The amendments commence on 22 September 2025.

Fly ash bricks and specified building bricks now attract 6% GST from 22 Sept 2025.
Notifies a 6 per cent state tax on intra State supplies of specified building materials, listing tariff entries for fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; applies Customs Tariff interpretation rules for classification and adopts definitions from the GST enactments, and states the commencement date for the rate change.

Handicraft and artisanal goods assigned GST rates-predominantly 2.5% with select items at 1.5%-effective 22 September 2025.
The notification substitutes the state tax rate table to list handcrafted and artisanal goods by tariff headings and descriptions, assigning most listed items a reduced GST rate of 2.5% and specified items (notably silver filigree and certain imitation jewellery) a reduced rate of 1.5%; the amendment is promulgated under the state GST Act and comes into effect on 22 September 2025.

Meghalaya GST notification substitutes Schedule II reference and fixes commencement date of September 22, 2025.
Under section 11(1) of the Meghalaya GST Act and on Council recommendation, the Government substitutes "Schedule IV of Notification No. 1/2017 -State Tax (Rate)" with "Schedule II of Notification No. 9/2025 - State Tax (Rate)" in Notification No. 8/2018-State Tax (Rate); the amendment is effected by administrative notification and comes into force on 22 September 2025.

Meghalaya GST notification amended to substitute 9% rate entry, effective 22 September 2025, under statutory power.
The Government amends a prior Meghalaya GST notification to substitute the entry in column (4) against Sl. No. 1 of the table with the rate "9%", altering the tax schedule entry specified; the amendment is made under the statute's rule making powers and comes into force on 22 September 2025.

GST rate changes for specified services and new input tax credit restrictions effective 22 Sept 2025 and 1 April 2025.
Amendments substitute central tax rates for specified services and add provisos restricting input tax credit where credit on goods or services used in supplying the service has not been taken, revise schedule entries for transport, rental, postal/courier/delivery, job work and other services, and insert definitions for goods transport agency exclusions, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter; further explanatory notes on "premises" and registration amendment are added effective 1 April 2025.

Meghalaya GST exempts listed agricultural, food, medical and essential goods from state tax on intra State supplies.
The Government of Meghalaya exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9 of the Meghalaya GST Act, 2017, superseding the prior 2017 notification. The Schedule lists numerous tariff items and goods (with distinctions for fresh/chilled and pre packaged and labelled items), includes Annexures detailing specified drugs and indigenous musical instruments, and sets definitions and interpretive rules for terms such as unit container, pre packaged and labelled, and Government entity.

Annual return filing exemption for small GST taxpayers with turnover up to two crore rupees under Assam SGST rules.
Exemption from filing the annual return is granted to a registered person whose aggregate turnover in a financial year is up to two crore rupees, with effect from the financial year 2024-25 onwards, under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017. The exemption operates for registered persons meeting the specified turnover threshold and applies to the annual return for the relevant financial year, reflecting a turnover-based relaxation in return-filing compliance under the Assam SGST framework.

Provisional refund restrictions under Assam GST apply to Aadhaar-unverified dealers and specified goods suppliers.
Restriction on provisional refund under the Assam Goods and Services Tax Act, 2017 applies to registered persons who have not undergone Aadhaar authentication and to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. Tariff references are to be interpreted in accordance with the Customs Tariff Act, 1975. The notification takes effect from 1 October 2025.

Assam GST exemption amendment expands insurance relief and excludes e-commerce local delivery services from goods transport agency coverage.
Amends the Assam GST exemption notification by excluding local delivery services provided by, or through, an Electronic Commerce Operator from the goods transport agency entry, and by inserting exemptions for life insurance, health insurance, and related reinsurance services for non-group insured persons. It also defines group for the insurance entries, excludes electronic commerce operators from the definition of goods transport agency for local delivery services, and defines health insurance business to cover sickness, medical, surgical, hospital expense, travel cover, and personal accident cover. The amendment comes into force on 22 September 2025.

Assam GST rate notification revises transport, job work, delivery and beauty service entries with updated input tax credit conditions.
Revises the Assam GST rate notification by amending multiple tariff entries for transport, delivery, professional, job work, processing, and beauty and physical well-being services. Several concessional entries are made subject to input tax credit restrictions, some items are omitted or substituted, and the definitions of goods transport agency, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter are updated. It also inserts explanations for premises and amendment applications for registration, with the notification coming into force on 22 September 2025.

GST exemption notification clarifies hotel accommodation premises and expands registration applications to include additional business locations.
The Assam Goods and Services Tax exemption notification is amended by inserting explanations in paragraph 4, clause (xxxvi). Premises means the place from which hotel accommodation services are supplied or are to be supplied. For sub-clause (c), a person applying for registration includes a person applying to amend registration to declare an additional place of business.