Arunachal Pradesh notifies sections of Finance Act, 2025 under SGST to commence on 1 October 2025.
The State Government of Arunachal Pradesh, invoking clause (b) of sub-section (2) of Section 1 of the Finance Act, 2025, appoints 1 October 2025 as the date on which clauses (ii) and (iii) of Section 121 and Sections 122-124 and 126-134 of the Finance Act, 2025 shall come into force, by notification issued through the Department of Tax, Excise and Narcotics under the SGST framework.

Insurance exemption for individual and family policies extended, with related definitional clarifications affecting local delivery and group coverage.
The notification amends the State Tax (Rate) schedule to: exclude local delivery services by or through Electronic Commerce Operators from the serial 18 entry; add exemptions under Heading 9971 for life and health insurance services to non-group insureds (including individuals and their family) and for reinsurance; define "group" for these exemptions to include employer-employee and certain non employer-employee groups; exclude electronic commerce operators providing local delivery from the goods transport agency definition; and add a definition of health insurance business. These amendments commence on the stated September 2025 date.

Commencement of Gujarat GST amendment: specified provisions to be brought into force by state notification.
The State Government, under the commencement power in the Gujarat Goods and Services Tax (Second Amendment) Ordinance, 2025, appoints the first day of October, 2025 as the date on which specified amendment provisions - including the identified introductory clauses and the enumerated amendment sections - shall come into force, thereby bringing those amendment provisions into legal effect by state notification.

Insurance service exemptions: life and health insurance to individual/family insureds exempted under UTGST, e commerce local delivery excluded.
Amends the UTGST rate notification to exempt services of life insurance and health insurance provided by an insurer to non-group insureds (individuals or individual-plus-family), and reinsurance of those services; excludes local delivery services provided by or through an Electronic Commerce Operator from a separate entry; revises "goods transport agency" to exclude such electronic commerce operators; defines "group" for these exemptions and defines "health insurance business" to include sickness, medical, surgical, hospital expense, travel and personal accident benefits.

Insurance service exemptions narrowed to individual and family policies, excluding group cover, with related definitions and exclusions.
The amendment exempts services of life and health insurance provided to insured persons who are individuals or individual-and-family contracts, and exempts reinsurance of those services; it excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency entry; and it inserts definitions for 'group' and 'health insurance business' to clarify eligibility and scope of the exemptions.

Insurance exemption scope clarified: individual and family coverages exempted and e-commerce local delivery excluded from GTA treatment.
Amendment to Notification No.12/2017 inserts exclusions for local delivery services provided by or through an Electronic Commerce Operator; adds entries 36C-36E under Heading 9971 exempting services of life and health insurance to insureds who are not a group and reinsurance of those services, with explanations that exemptions apply to contracts covering an individual or an individual and family (family as those insured as family in the contract); revises definitions to exclude electronic commerce operators from "goods transport agency", defines "group" for the insurance exemptions, and defines "health insurance business".

Commencement of Finance Act provisions: specified sections to come into force on 1 October 2025 by official notification.
The Central Government, under clause (b) of sub section (2) of section 1 of the Finance Act, 2025, appoints the 1st day of October, 2025 as the date on which clauses (ii) and (iii) of section 121, sections 122 to 124 and sections 126 to 134 of the Finance Act, 2025 shall come into force, by notification issued by the Central Board of Indirect Taxes and Customs.

Himachal Pradesh SGST revises service tax rates and limits input tax credit for specified transport and service categories.
Amendment substitutes tariff entries and rates across multiple service headings, imposes conditional limits on input tax credit for services such as multimodal transportation, rail container transport and renting of goods carriage, revises rates for postal, courier, job work, delivery, beauty and other services, and inserts definitions for goods transport agency, recognised sporting event, handicraft goods, mode of transport and multimodal transporter; specified substitutions take effect from 22 September 2025, with certain explanatory provisions effective from 1 April 2025.

GST rate amendments altering service tax classifications and restricting input tax credit where credit has been previously claimed.
Amendments substitute revised State GST rates for multiple listed services and impose conditional restrictions on input tax credit for specified services, including multimodal transportation and renting of goods carriage, with illustrative guidance on credit allocation where suppliers charge differing state tax rates. New and clarified definitions refine the scope of "goods transport agency", introduce "multimodal transporter", and add terms such as "recognised sporting event" and "handicraft goods"; several schedule entries and explanatory provisions are replaced to implement these rate and credit conditions. The notification specifies its date of commencement.

GST rate amendments reshape transport, job work, delivery and service definitions under the Chhattisgarh state tax schedule.
State tax rate amendments revise the Chhattisgarh GST schedule for transport, delivery, job work, beauty and well-being, and other specified services, with several entries substituted to change the applicable rate and attach input tax credit restrictions to concessional supplies. The notification also updates definitions of goods transport agency, recognised sporting event, handicraft goods, mode of transport and multimodal transporter, and clarifies the meaning of premises for hotel accommodation services and the scope of registration applications.

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.

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.