Rate Schedule Substitution replaces an earlier schedule reference in the State Tax notification, altering the applicable rate schedule.
The notification substitutes the words, brackets and figures "Schedule IV of Notification No. 1/2017 - State Tax (Rate)" with "Schedule II of Notification No. 9/2025 - State Tax (Rate)", thereby replacing the rate schedule incorporated in the principal State Tax (Rate) notification. The amendment is made under section 11(1) of the Maharashtra Goods and Services Tax Act, 2017 on the recommendations of the Council and is brought into force from the specified commencement date in September 2025.

GST schedule substitution updates notification references and redirects applicability to revised rate schedules under the GST framework.
The Government, invoking its powers under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, substitutes the reference to Schedule IV of Notification No. 1/2017 - State Tax (Rate) with a reference to Schedule II or Schedule III of Notification No. 9/2025 - State Tax (Rate) in the earlier notification; the substitution determines which rate schedules apply and the amendment takes effect from 22nd September, 2025.

UTGST rate reference change replaces Schedule IV with Schedule II or III, altering applicable rates from 22 September 2025.
Alters the Union Territory Tax (Rate) notification by substituting the cross reference to Schedule IV of Notification No. 1/2017 with a cross reference to Schedule II or Schedule III of Notification No. 9/2025, thereby changing which schedule governs the applicable UTGST rates for the identified category; made under sub section (1) of section 8 of the Union Territory Goods and Services Act, 2017, and effective 22 September 2025.

IGST amendment: substitution of schedule references modifies concessional GST applicability for old and used vehicles.
The Central Government, under section 5(1) of the Integrated GST Act, substitutes the words "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)" in Notification No. 9/2018-Integrated Tax (Rate), thereby changing which schedule applies for concessional IGST treatment for old and used vehicles.

Concessional CGST rate for old and used vehicles revised by substituting the applicable schedules, effective later in September.
Replaces the reference to Schedule IV of Notification No. 1/2017 with Schedule II or Schedule III of Notification No. 9/2025 in Notification No. 8/2018-Central Tax (Rate), thereby changing which schedules determine the concessional CGST rate applicable to old and used vehicles; effective 22nd September, 2025.

GST rate change: Himachal Pradesh substitutes 9% for entry 1 in the state rate table, effective 22 September 2025.
Under the powers of sub section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017, Notification No. 11/2025 substitutes the entry in column (4) against S. No. 1 in the TABLE of Notification No. 3/2017-STATE TAX (RATE) with "9%". The amendment takes effect on the 22nd day of September, 2025.

GST rate revision: State substitutes prior tariff entry with a revised tax rate, effective late September this year.
The State Government amends Notification No. 3/2017 State Tax (Rate) by substituting the entry in column (4) of the TABLE against Sl. No. 1 with a revised tax rate of nine percent under Section 11(1) of the Arunachal Pradesh Goods and Services Tax Act, 2017. The amendment, issued on the recommendations of the Council as Notification No. 11/2025 State Tax (Rate), takes effect on the 22nd day of September, 2025 and references the principal notification and its prior amendments.

State GST rate amendment replaces the specified table entry with a nine percent rate from 22 September 2025.
State GST rate amendment substitutes the entry in column (4) against serial number 1 of Notification No. 3/2017-State Tax (Rate) with "9%". Made under the Tripura State Goods and Services Tax Act, 2017 on the Council's recommendations, the amendment takes effect on 22 September 2025.

State tax rate change: Maharashtra substitutes the SGST rate entry for a listed category, altering applicable State tax.
The Finance Department amends Notification No. 3/2017-State Tax (Rate) by substituting the TABLE entry at S. No. 1, column (4) with a new rate of 9%, thereby changing the SGST rate applicable to the specified serial entry; the amendment comes into force on the 22nd day of September, 2025 under powers conferred by section 11(1) of the Goods and Services Tax Act.

GST rate amendment updates the statutory rate entry for a listed supply, changing the notified rate effective later this month.
The notification amends Notification No. 3/2017 by substituting the TABLE entry against S. No. 1, column (4) with a new rate; issued under the Bihar Goods and Services Tax Act, 2017 on the recommendation of the Council and made effective on 22nd September 2025 by the Commercial Taxes Department.

GST rate substitution alters the state tax entry for a listed item, effective from the notified commencement date.
The Finance Department notification amends the State Tax (Rate) table by substituting the entry in column (4) against S. No. 1 with 9%, thereby altering the applicable state GST rate for that listed item; the amendment is made on the recommendations of the GST Council and takes effect from the stated commencement date set out in the notification.

Concessional CGST rate revised for petroleum and coal bed methane supplies; substitution lowers the rate, effective from notified date.
The notification amends Notification No. 3/2017 Central Tax (Rate) by substituting the entry in column (4) against S. No. 1 in the TABLE with "9%", thereby revising the concessional CGST rate applicable to specified supplies for petroleum operations and coal bed methane operations; the amendment is issued under section 11(1) of the Central Goods and Services Tax Act, 2017 and shall come into force on 22 September 2025.

Concessional IGST rate for petroleum and coal bed methane supplies amended, altering the rate and setting an effective date.
Amends the concessional rate for inter State supplies of specified goods used in petroleum operations and coal bed methane operations by substituting the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Integrated Tax (Rate); issued under section 6(1) of the Integrated Goods and Services Tax Act, 2017 on the recommendations of the Council, with a stated commencement date and departmental file reference.

UTGST rate change: substitution of the table entry for specified petroleum and coal bed methane supplies, effective as notified.
Substitutes the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Union Territory Tax (Rate) with a new rate of 9% for specified goods for petroleum operations and coal bed methane operations, under section 8(1) of the Union Territory GST Act, effective on the 22nd day of September, 2025.

GST Exemption for specified intra State goods: state tax not leviable where items fall within the Schedule.
The notification exempts intra State supplies of goods described in the appended Schedule from the whole of the State GST leviable under section 9, superseding the prior 2017 rate notification. The Schedule lists categories and tariff items including agricultural produce, foodstuffs, live animals, seeds, certain drugs and medical items, indigenous musical instruments and specified religious and educational goods. Definitions for "unit container", "pre packaged and labelled" and references to tariff Chapters are prescribed and the notification identifies Annexures containing specific drug and instrument lists and a definition of "Government entity."

Arunachal Pradesh GST exemptions exempt specified intra State goods from state tax under Section 9, effective 22 September 2025.
The State Government exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under Section 9 of the Arunachal Pradesh GST Act, with applicability determined by Customs Tariff First Schedule interpretation rules and defined terms such as unit container, pre packaged and labelled, and Government Entity; the notification takes effect on 22nd September, 2025.

State tax exemption for specified intra-State goods expands coverage subject to packaging, classification, and supply-specific conditions.
Intra-State supplies of goods listed in the schedule are exempted from the whole of State tax under the Tripura State Goods and Services Tax Act, 2017, with effect from 22 September 2025. The exemption covers extensive categories of agricultural produce, food items, seeds, medicines, educational and cultural goods, specified traditional articles, hearing aids and other listed goods and supplies. Many exemptions for retail commodities apply only where goods are not pre-packaged and labelled. Tariff classification and interpretation follow the Customs Tariff framework, while defined terms govern unit containers, pre-packaged and labelled goods, and Government entities.

State tax exemption on specified intra State goods, removing SGST liability for listed essential agricultural and medical items.
Exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax under section 9 of the Maharashtra Goods and Services Tax Act, 2017, superseding Notification No. 2/2017-State Tax (Rate) insofar as indicated, on Council recommendation and in the public interest. The exemption covers specified agricultural produce, foodstuffs, live animals, seeds, basic commodities, medicines listed in Annexure I, indigenous instruments in Annexure II and other enumerated items, subject to packaging, form and definitional qualifications set out in the Explanation. Effective from 22nd September, 2025.

Intra-regional supplies of specified goods exempted from local tax; comprehensive goods list and definitions apply, effective 22 Sep 2025.
The notification exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax under section 9 of the Gujarat Goods and Services Tax Act, 2017, superseding an earlier 2017 notification for those goods. It details covered tariff items and descriptions (including distinctions for fresh/chilled and pre packaged goods), lists specified drugs and indigenous instruments in Annexures I and II, and supplies definitions and interpretive rules (unit container, pre packaged and labelled, tariff terminology, and Government entity). The exemption is effective 22 September 2025.

Exemption from UTGST on specified intra State goods, removing Union territory tax for listed supplies effective from notification.
Exempts from Union Territory Goods and Services Tax (UTGST) the intra State supply of goods specified in the Schedule, covering tariff items and descriptive entries listed, subject to specified exclusions (including pre packaged and labelled goods in certain headings), conditional supplies such as lotteries and government grant funded transfers, and further defined terms. The Schedule is supported by interpretative rules applying Customs Tariff nomenclature and includes Annexure I (specified drugs) and Annexure II (indigenous musical instruments).