Input tax credit restrictions reshape state tax rates for multimodal transport, delivery services, job work and beauty services.
State tax rate entries are amended for transport, delivery, job-work, beauty and physical well-being, sporting-event, professional and other specified services. Containerised rail transport, qualifying multimodal transport and goods-carriage renting may be taxed at 2.5 per cent subject to input tax credit restrictions, with specified alternatives taxable at 9 per cent. Local delivery services are covered at 9 per cent, and electronic commerce operators connected with local delivery are excluded from the goods transport agency definition. Revised job-work rates apply to diamonds, listed goods and residual processing services.

Annual return filing exemption relieves eligible registered persons with lower aggregate turnover from filing returns for subsequent financial years.
Annual return filing under the Gujarat Goods and Services Tax framework is exempted for registered persons with aggregate turnover up to two crore rupees for a financial year. The exemption applies to annual returns for financial year 2024-25 and subsequent financial years.

Filing exemption for small taxpayers: registered persons below the turnover threshold exempted from annual return filing.
Registered persons whose aggregate turnover in a financial year is up to the notified threshold are exempted from filing the annual return for the financial year 2024-25 onwards under a State GST notification invoking the proviso to the relevant filing provision; the exemption applies prospectively and does not, by itself, alter other statutory GST obligations.

GST rate reclassification: revised state tax rates and input tax credit conditions for specified services take effect shortly.
The notification amends the Gujarat SGST rate schedule effective 22 September 2025 (and specified explanatory changes effective 1 April 2025), substituting multiple Table entries to revise state tax rates (notably to 9% or 2.5% for various services), adding provisos restricting input tax credit where credit has been taken or where input service suppliers charge higher tax, providing an illustration for multimodal transportation input credit allocation, and inserting definitions for goods transport agency, recognised sporting event, handicraft goods, mode of transport and multimodal transporter.

UTGST rate changes impose revised service tax rates and input tax credit restrictions affecting multiple transport and service categories.
The notification amends the UTGST rate schedule by substituting revised tax rates and inserting provisos limiting input tax credit for specified services including various transport, delivery, job work, renting and personal care services; it imposes credit denial where input transportation services are taxed above the prescribed lower rate and adds clarificatory definitions and explanations, with most rate changes effective from a September date and certain explanatory provisions effective from an earlier April date.

Exemption from annual GST return filing for small taxpayers below the turnover threshold reduces compliance from the specified financial year.
Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover does not exceed two crore rupees, applying to the financial year 2024-25 and onwards. The exemption is effected under the first proviso to section 44(1) of the Central Goods and Services Tax Act and was notified by the Central Board of Indirect Taxes and Customs in Notification No. 15/2025 - Central Tax dated 17 September 2025, following the Commissioner's action on the Council's recommendations.

GST rate amendments: Revised central tax rates for specified services with conditional input tax credit limits and clarified transport definitions.
Revises Notification No. 11/2017 by substituting central tax rates for numerous service entries and by imposing conditional levy mechanics whereby concessional rates are subject to absence or limitation of input tax credit on goods and services used in supply. The amendment restructures rate entries for transport and logistics services, postal and delivery services, job-work and manufacturing services on goods owned by others, beauty and personal services, and other professional and business services; inserts and clarifies definitions for multimodal transporter, mode of transport, handicraft goods, and revises the definition of goods transport agency to exclude certain electronic commerce local delivery services.

IGST rate changes limit input tax credit for certain services and restructure multimodal transport taxation accordingly.
Amendments revise IGST rates for specified services, substituting new rate entries and adding provisos that concessional rates apply only where input tax credit on goods and services used in supplying the service has not been taken; they restructure multimodal transport rates (distinguishing air and non air movements with accompanying input credit limits and an illustrative computation), reclassify job work and manufacturing services with differentiated rates, and insert clarifying definitions and explanatory clauses affecting service scope and registration-related premises.

Construction materials notified for 6% state GST rate on intra-State supplies, effective 22 September 2025.
A state tax at the rate of 6 per cent is notified for intra State supplies of the goods listed in the Schedule, where each good is identified by its tariff item, sub heading, heading or Chapter. The Schedule covers fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles. Interpretation follows the rules of the First Schedule to the Customs Tariff Act and terms not defined herein have the meanings assigned in the relevant goods and services tax enactments. The notification is effective 22 September 2025.

State tax rate notification on specified construction materials takes effect, imposing SGST on bricks and tiles.
The State government notifies a 6 percent State tax on intra State supplies of specified construction materials-fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-identified by tariff headings in the appended Schedule; the levy is made under the Arunachal Pradesh GST Act on the Council's recommendation and takes effect from 22nd September, 2025.

State GST rate applies to specified bricks, blocks, aggregates and roofing tiles for intra-State supplies in Tripura.
A State GST rate of 6 per cent applies to intra-State supplies of fly ash bricks, fly ash aggregates, fly ash blocks, specified fossil-meal bricks, building bricks, and earthen or roofing tiles in Tripura. Product classification follows the stated Customs Tariff headings and is interpreted using the Customs Tariff Schedule, its interpretative rules, notes and explanatory notes. Undefined expressions have the meanings assigned under GST laws. The rate takes effect from 22 September 2025.

Refund prohibition on provisional GST refunds: un authenticated Aadhaar holders and suppliers of specified goods barred.
Notification under Section 54(6) excludes from refund on provisional basis (a) registered persons who have not undergone Aadhaar authentication under rule 10B and (b) registered persons supplying specified goods listed by tariff classification-areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils-applying the First Schedule interpretation rules of the Customs Tariff Act for tariff headings.

GST rate notification: state tax applied to specified brick products following tariff classification and statutory interpretation rules.
Notifies a State GST rate of six per cent on intra State supplies of goods listed in the Schedule, identifying affected items by tariff headings (including fly ash bricks, building bricks and roofing tiles), applying Customs Tariff First Schedule interpretation rules and definitions from the Maharashtra GST Act and related GST Acts, and specifying a commencement date.

State GST rate notification for specified construction materials takes effect, imposing state tax on intra State supplies.
The Government notifies a state tax rate of 6 per cent on intra State supplies of specified construction materials listed in the Schedule (including fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles), linking the levy to the corresponding tariff item entries. The notification directs use of the First Schedule to the Customs Tariff Act for interpretation and applies GST Act definitions to undefined terms, coming into force on 22nd September 2025.

Provisional refund restrictions on GST registrants lacking Aadhaar authentication or supplying listed goods commence soon.
The notification bars provisional refunds under section 54(6) to registered persons who have not completed Aadhaar authentication under rule 10B and to those supplying specified goods listed by Customs Tariff classification (Areca nuts; Pan masala; Tobacco and manufactured tobacco substitutes; Essential oils), applying First Schedule interpretative rules for classification, effective 1 October 2025.

Union Territory GST notification imposes rate on specified construction materials, applying to intra State supplies under the Schedule.
Notification imposes a 6 per cent Union Territory GST on intra State supplies of specified construction materials listed by tariff entries and descriptions in the Schedule, directs application of Customs Tariff interpretative rules to the Schedule, aligns undefined terms with GST enactments, and states the notification takes effect on the 22nd day of September, 2025.

IGST rate notified for specified construction materials, applying to inter State supplies of listed bricks, tiles and aggregates.
Notification notifies an Integrated Tax rate of 12 per cent on inter State supplies of goods specified in the appended Schedule, identifying particular tariff items for fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles. The notification applies tariff nomenclature and interpretation rules from the First Schedule to the Customs Tariff Act, 1975 and adopts statutory definitions from the Central, Integrated and Union Territory GST Acts where applicable; it comes into force on the 22nd day of September, 2025.

Central GST on construction materials notified, imposing central tax on listed bricks, aggregates, blocks and roofing tiles.
Notification prescribes a central tax rate of 6 per cent on specified construction materials for intra-State supplies, listing fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification directs use of the First Schedule to the Customs Tariff Act for tariff interpretation and adopts definitions from the CGST, IGST and UTGST Acts; it is issued under section 9(1) and section 15(5) of the CGST Act and specifies a commencement date.

Restriction on provisional refunds: Aadhaar-unverified taxpayers and suppliers of specified goods barred from provisional GST refunds.
Restriction under Section 54(6) CGST disqualifies registered persons from provisional refund if they have not undergone Aadhaar authentication under rule 10B or if they supply goods specified in the Table (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils). The notification instructs that tariff item, heading, sub heading and Chapter bear the meanings in the First Schedule to the Customs Tariff Act, 1975, and that the Schedule's interpretation rules and notes apply for construing the notification. A commencement provision makes the restriction operative from the stated commencement date.

GST rate revision for specified handcrafted goods updates the State Tax schedule and prescribes concessional rates for notified handicrafts.
Amendment substitutes the Table in the State Tax (Rate) notification to prescribe preferential GST rates for an enumerated list of handcrafted and artisanal goods by specifying tariff headings and applicable concessional rates, including a small subset of items at a distinct lower rate, and sets an effective date for the amended schedule.