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of <h1>GST rate notification amends scope, exempts individual/family life and health insurance, clarifies reinsurance and definitions; effective 22 Sept 2025</h1> The government amended the Puducherry GST (Rate) notification to (1) exclude local delivery services provided by or through electronic commerce operators from a particular entry; (2) add nil-rated exemptions for life and health insurance services to individual or individual-plus-family insureds and for reinsurance of those services, with clarifying explanations that family coverage qualifies and that 'group' excludes people joining solely to avail insurance; and (3) revise definitions by excluding electronic commerce operators from the 'goods transport agency' definition and by defining 'health insurance business.' The amendments take effect 22 September 2025.
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