Telangana SGST updates: seven rate schedules assign state tax rates on intra State goods supplies, effective 22 September 2025.
This notification supersedes the 2017 rate notification and notifies seven State GST rate bands for intra State supplies: 2.5% (Schedule I), 9% (Schedule II), 20% (Schedule III), 1.5% (Schedule IV), 0.125% (Schedule V), 0.75% (Schedule VI) and 14% (Schedule VII). Each schedule lists tariff headings and descriptions of goods to which the stated rate applies; Customs Tariff interpretation rules and specified definitions govern application. The notification is effective 22 September 2025.

Compensation cess rates amended to 'Nil' for specified schedule entries, effective 22 September 2025 notification.
Central Government amends the Compensation Cess schedule by substituting the entry "Nil" in column (4) for the specified Sl. Nos., removing the compensation cess charge for those tariff entries; the amendments take effect on 22nd September, 2025 and are republished for information.

Orissa amends GST: exempts individual life and health insurance, clarifies reinsurance and e commerce delivery definitions.
The amendment adds nil-rated exemptions for life and health insurance services provided to non-group insureds (including individual-and-family contracts), exempts reinsurance of those services, excludes electronic commerce operators providing or facilitating local delivery from the "goods transport agency" definition and non-application entry, and inserts definitions of "group" and "health insurance business" to govern the new exemptions.

GST rate amendments tighten input tax credit rules and redefine transport and service classifications with concessional credit limits.
The notification amends the schedule of state tax rates for specified services under the Odisha GST Act, substituting rates for multiple service entries and inserting provisos restricting input tax credit where credit on goods and services used in supplying the service has been taken. It adds or revises definitions for goods transport agency, multimodal transporter, mode of transport, and handicraft goods, and inserts clarifying explanations and illustrations-notably limiting credit for input services charged at rates higher than the concessional rate and specifying entitlement rules for multimodal transport and job-work services.

State GST rate on specified construction materials notified, applying to bricks and roofing tiles from the effective date.
Notification under the Odisha Goods and Services Tax Act notifies a State tax rate of 6 per cent on specified construction materials-fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-for intra State supplies, and directs application of Customs Tariff terminology and interpretive rules; undefined terms adopt meanings from the Odisha GST Act, Integrated GST Act and Union Territory GST Act. The notification takes effect on 22nd September, 2025.

GST exemption for handicraft and artware goods is revised with a substituted table of reduced-rate entries.
The Odisha Goods and Services Tax exemption notification is amended by substituting the existing table with a revised list of handicraft, artware, handmade, decorative, and allied products eligible at reduced GST rates. The substituted table covers carved wood, stone, clay, glass, metal, bamboo, cane, toys, paintings, sculptures, and similar craft-based articles, with most entries at 2.5% and certain jewellery-related entries at 1.5%.

Odisha GST notification amended to substitute schedule references, effective 22 September 2025.
The Finance Department amends a prior Odisha GST notification by substituting the earlier reference to "Schedule IV of Finance Department Notification No. 19829-FIN-CT1-TAX-0022-2017" with "Schedule II or Schedule III of Finance Department Notification No.26819-FIN-CT1-TAX-0001-2025, dated the 17th September, 2025," and declares the amendment to come into force on 22nd September, 2025.

Orissa SGST amendment substitutes the specified table entry to 9% and sets an operative commencement date.
The State Finance Department amends Notification No. 19837-FIN-CT1-TAX-0022-2017 by substituting the TABLE entry at serial number 1, column (4) with "9%" under powers conferred by the State GST Act, acting on the recommendation of the intergovernmental tax council, and declares an operative commencement date for the amendment.

Intra State supplies of specified goods are exempted from State tax under the GST Act, effective 22 September 2025.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of State tax leviable under Section 9 of the Odisha Goods and Services Tax Act, 2017, superseding a 2017 notification; defines key terms including "unit container", "pre packaged and labelled" and "Government entity"; and prescribes that the rules and notes of the First Schedule to the Customs Tariff Act, 1975 apply for interpretation. The notification is effective 22 September 2025.

Restriction on provisional GST refunds to persons lacking Aadhaar authentication or supplying areca nuts, pan masala, tobacco, essential oils.
Registered persons shall not be allowed provisional refunds if they have not undergone Aadhaar authentication under rule 10B of the Odisha GST Rules, 2017, or if they supply specified goods: areca nuts; pan masala; tobacco and manufactured tobacco substitutes; and essential oils, identified by Chapters/Headings/Tariff Items in the First Schedule to the Customs Tariff Act, 1975, with the First Schedule's interpretative rules applying to this notification.

Local delivery services included in the notification, except when supplied via e commerce operators who are liable for registration.
A new clause (v) is inserted into the existing Finance Department notification to cover services by way of local delivery, except where the supplier provides such services through an electronic commerce operator and is liable for registration under the Act's registration provision. The amendment is effected under sub-section (5) of Section 9 of the Odisha GST Act and comes into force on 22nd September 2025 as a formal modification to the prior notification.

De-notification of SEZ: central rescission enables removal of SEZ status, enabling reversion to state land use controls.
The Central Government rescinded prior notifications establishing a sector-specific SEZ for IT/ITES in Bangalore and authorized full de-notification of the area under the first proviso to rule 8 of the SEZ Rules, following the developer's proposal, the State government's No Objection Certificate and the Development Commissioner's recommendation; the area will thereafter conform to State land use guidelines and the rescission preserves prior acts or omissions.

GST Appellate Tribunal appeal filing deadline extended for pre-April 2026 orders, with three-month limit applying thereafter.
The filing period for appeals before the GST Appellate Tribunal is extended for orders communicated before 1 April 2026, allowing such appeals to be filed up to 30 June 2026. For orders communicated on or after 1 April 2026, the ordinary three-month limitation period applies from the date of communication of the order to the person preferring the appeal.

Principal Bench jurisdiction: appeals with identical questions or specified IGST and CGST issues to be heard exclusively.
Notification requires exclusive hearing by the Principal Bench for appeals: (i) pending before two or more State Benches where the President is satisfied an identical question of law is involved; (ii) involving one or more issues covered by specified provisions of the Integrated Goods and Services Tax Act; and (iii) involving one or more issues covered by specified provisions of the Central Goods and Services Tax Act, pursuant to the third proviso to subsection (5) of section 109 of the Central Goods and Services Tax Act.

GST amendment exempts life and health insurance for individual insureds and excludes e commerce local delivery from goods transport agency.
The amendment excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency entry and introduces exempt entries for life and health insurance services provided to an insured who is not a group, including reinsurance of those services. The exemption applies where the insured is an individual or an individual and family (as defined in the policy). It also defines "group" for these entries and specifies "health insurance business" to include sickness, medical, surgical, hospital expense benefits, travel cover and personal accident cover.

GST rate revisions modify tax rates and restrict input tax credit for specified transport, courier, delivery, and job work services.
Amendments revise central tax rates and impose conditions on input tax credit for specified transport, courier, delivery, multimodal transport, renting of goods carriage, job-work and manufacturing-related services by substituting entries, rates and provisos in the notification SRO-GST-11/2017-Tax (Rate). Key changes include substitution of rates, insertion of credit denial provisos where input tax credit has been taken or where input services attract higher rates, illustrative credit computation for multimodal transport, and new or clarified definitions and explanations governing applicability.

Construction materials now subject to 6% state GST on intra State supplies in Jammu and Kashmir.
Notifies a State Tax rate of 6% on specified construction materials for intra State supplies within Jammu and Kashmir, listing fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles by tariff entries, and directing that tariff terms and interpretation rules follow the First Schedule to the Customs Tariff Act, 1975 while undefined terms bear meanings from the Jammu and Kashmir and Integrated GST Acts.

Handmade and handcrafted goods now attract reduced GST rates under substituted tariff entries, affecting diverse artisan products.
The Government amends Notification No. SRO-366/2018 by substituting the existing tariff Table with a new schedule enumerating specific handcrafted and handmade goods and assigning reduced GST rates-mainly 2.5%, with 1.5% for certain filigree and imitation jewellery items-across discrete tariff items and descriptive entries, taking effect on 22 September 2025.

Jammu and Kashmir GST amendment substitutes schedule reference in prior rate notification, effective 22 September 2025.
Substitutes the cross-reference in the earlier GST rate notification with reference to Schedule II or Schedule III of the new rate notification, under the Government's power conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017, on the Council's recommendation and in public interest; effective 22 September 2025.

GST rate table amended: column (4) entry for S. No. 1 substituted with 9% effective 22 September 2025.
Under section 11(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the Council's recommendation, substitutes the TABLE entry in column (4) against S. No. 1 of SRO GST 3/2017 with 9 %, effective 22 September 2025.