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of <h1>GST notification amendment narrows exemptions and definitions, excludes e-commerce local delivery, adds nil-rated individual life and health insurance</h1> Amendment to a prior state GST notification revises exemptions and definitions: it excludes local delivery services provided by or through electronic commerce operators from an existing exempt entry; adds nil-rated exemptions for life and health insurance services (and reinsurance) where the insured is an individual or individual-and-family rather than a group; narrows the definition of 'goods transport agency' to exclude electronic commerce operators providing local delivery; defines 'group' for insurance exemptions and clarifies 'health insurance business'; the changes take effect 22 September 2025.
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