Meghalaya GST notification amended to substitute 9% rate entry, effective 22 September 2025, under statutory power.
The Government amends a prior Meghalaya GST notification to substitute the entry in column (4) against Sl. No. 1 of the table with the rate "9%", altering the tax schedule entry specified; the amendment is made under the statute's rule making powers and comes into force on 22 September 2025.

GST rate changes for specified services and new input tax credit restrictions effective 22 Sept 2025 and 1 April 2025.
Amendments substitute central tax rates for specified services and add provisos restricting input tax credit where credit on goods or services used in supplying the service has not been taken, revise schedule entries for transport, rental, postal/courier/delivery, job work and other services, and insert definitions for goods transport agency exclusions, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter; further explanatory notes on "premises" and registration amendment are added effective 1 April 2025.

Meghalaya GST exempts listed agricultural, food, medical and essential goods from state tax on intra State supplies.
The Government of Meghalaya exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9 of the Meghalaya GST Act, 2017, superseding the prior 2017 notification. The Schedule lists numerous tariff items and goods (with distinctions for fresh/chilled and pre packaged and labelled items), includes Annexures detailing specified drugs and indigenous musical instruments, and sets definitions and interpretive rules for terms such as unit container, pre packaged and labelled, and Government entity.

Annual return filing exemption for small GST taxpayers with turnover up to two crore rupees under Assam SGST rules.
Exemption from filing the annual return is granted to a registered person whose aggregate turnover in a financial year is up to two crore rupees, with effect from the financial year 2024-25 onwards, under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017. The exemption operates for registered persons meeting the specified turnover threshold and applies to the annual return for the relevant financial year, reflecting a turnover-based relaxation in return-filing compliance under the Assam SGST framework.

Provisional refund restrictions under Assam GST apply to Aadhaar-unverified dealers and specified goods suppliers.
Restriction on provisional refund under the Assam Goods and Services Tax Act, 2017 applies to registered persons who have not undergone Aadhaar authentication and to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. Tariff references are to be interpreted in accordance with the Customs Tariff Act, 1975. The notification takes effect from 1 October 2025.

Assam GST exemption amendment expands insurance relief and excludes e-commerce local delivery services from goods transport agency coverage.
Amends the Assam GST exemption notification by excluding local delivery services provided by, or through, an Electronic Commerce Operator from the goods transport agency entry, and by inserting exemptions for life insurance, health insurance, and related reinsurance services for non-group insured persons. It also defines group for the insurance entries, excludes electronic commerce operators from the definition of goods transport agency for local delivery services, and defines health insurance business to cover sickness, medical, surgical, hospital expense, travel cover, and personal accident cover. The amendment comes into force on 22 September 2025.

Assam GST rate notification revises transport, job work, delivery and beauty service entries with updated input tax credit conditions.
Revises the Assam GST rate notification by amending multiple tariff entries for transport, delivery, professional, job work, processing, and beauty and physical well-being services. Several concessional entries are made subject to input tax credit restrictions, some items are omitted or substituted, and the definitions of goods transport agency, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter are updated. It also inserts explanations for premises and amendment applications for registration, with the notification coming into force on 22 September 2025.

GST exemption notification clarifies hotel accommodation premises and expands registration applications to include additional business locations.
The Assam Goods and Services Tax exemption notification is amended by inserting explanations in paragraph 4, clause (xxxvi). Premises means the place from which hotel accommodation services are supplied or are to be supplied. For sub-clause (c), a person applying for registration includes a person applying to amend registration to declare an additional place of business.

Local delivery services under Assam GST get a new exemption-related clause, with an e-commerce registration carve-out.
Assam GST notification amends the existing rate notification to insert a new clause for services by way of local delivery, with a carve-out where the supplier through an electronic commerce operator is liable for registration under section 22(1) of the Assam Goods and Services Tax Act, 2017. The amendment is issued under section 9(5) on the recommendations of the GST Council and takes effect from 22 September 2025.

GST rate notification for fly ash bricks and building bricks under Assam's intra-State supply tax framework.
A state tax rate of 6 per cent is notified for intra-State supplies of specified goods under the Assam Goods and Services Tax framework, including fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification applies the tariff classifications and interpretative rules of the Customs Tariff Act, 1975, and adopts GST statutory meanings for undefined terms. It comes into force on 22 September 2025.

Concessional GST on handicraft and artisan goods revised for a wide range of traditional craft products.
The Assam Goods and Services Tax notification amends the earlier exemption-rate notification under section 11 of the Assam Goods and Services Tax Act, 2017, substituting the table of goods eligible for concessional tax treatment. It covers a broad range of artisan, handicraft, and traditional craft goods, including wood, stone, paper mache, coir, textile, clay, glass, metal, bamboo, cane, ivory, wax, painting, and sculpture items. Most entries are taxed at 2.5%, while silver filigree work and handmade imitation jewellery are taxed at 1.5%.

Assam GST exemption amendment substitutes Schedule IV -14% with revised schedule references, effective 22 September 2025.
Assam GST exemption notification is further amended under section 11(1) of the Assam Goods and Services Tax Act, 2017, in the public interest and on the recommendation of the Council. The amendment substitutes the reference to "Schedule IV -14%" in the earlier notification dated 29.06.2017 with "Schedule II -9% or Schedule III -20%" as specified in the later notification dated 17.09.2025. The amended notification is made operative from 22 September 2025.

GST exemption amendment changes the applicable rate in the notification table, effective from 22 September 2025.
Assam GST notification amends an earlier exemption notification under the Assam Goods and Services Tax Act, 2017. In the table to the earlier notification, the entry against Sl. No. 1 in column (4) is substituted with 9%. The amendment is issued under section 11(1) of the Act on the recommendation of the Council and takes effect from 22 September 2025.

GST exemption for specified goods reshapes Assam's intra-State tax schedule across agriculture, essentials, handicrafts and public-interest supplies.
Intra-State supplies of goods specified in the Schedule are exempted from the whole of Assam State tax under the Assam Goods and Services Tax Act, 2017, in supersession of the earlier exemption notification, subject to the stated entries, descriptions and conditions. The Schedule covers a wide range of livestock, animal products, agricultural produce, cereals, food items, water, salt, energy, medicines, printing items, handicrafts and specified public-interest goods. Several entries are limited by exclusions for pre-packaged and labelled goods, fresh or chilled goods, seed quality, or specified supply channels.

Assam SGST rate schedules revised for taxable goods, with new classifications and effective date from 22 September 2025.
Assam SGST rate notification restructures the schedules of taxable goods under the Assam Goods and Services Tax framework, superseding Notification No. FTX.56/2017/14 dated 29 June 2017 except for acts or omissions already done. Issued on the recommendations of the GST Council in exercise of powers under section 9(1) and section 15(5) of the Assam Goods and Services Tax Act, 2017, it prescribes the State tax rates applicable to intra-State supplies of goods by classifying specified goods across multiple schedules.

GST rate classification for intra-State goods supplies introduces seven schedules, product-specific conditions, tariff interpretation rules, and revised tax treatment.
Gujarat State tax on intra-State supplies of goods is reclassified under seven schedules carrying rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14%. Classification depends on the scheduled goods description and corresponding customs tariff classification. Reduced, standard, higher and concessional treatments apply to specified categories, with several entries subject to exclusions, packaging, value, use or supply conditions. Customs tariff interpretative rules apply, and defined terms include unit container and pre-packaged and labelled. The revised rate structure takes effect from 22 September 2025.

State GST rates revised for specified goods across seven schedules, redefining tariff based intra state levy and applicability.
The Government of Gujarat, under powers conferred by the Gujarat GST Act and on GST Council recommendations, supersedes Notification No. 01/2017 and re notifies state tax rates by reference to seven appended Schedules; applicability is determined by the tariff item entries and descriptions in each Schedule and applies to intra State supplies of goods. The notification includes product specific enumerations, explanatory notes on interpretation and packaging, transitional saving for past actions, and comes into force on 22 September 2025.

Designation of customs ports: Agatti Island added for unloading and loading of baggage under Customs Act amendment.
The Central Board of Indirect Taxes and Customs amends Notification No.62/1994 Customs (N.T.) for the Union Territory of Lakshadweep by revising the Minicoy entry to "(1) Minicoy Islands" and inserting a new item "(2) Agatti Island", authorizing the unloading of baggage and the loading of baggage at Agatti Island under the notification.

Commencement of HGST Amendment Act provisions set for 1 October 2025, bringing specified sections into force.
Appointment of the commencement date under the HGST (Amendment) Act, 2025: clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15 are declared to come into force on the appointed date pursuant to sub section (2) of section 1 of the Amendment Act, providing the statutory basis for giving those specified provisions operative effect.

Exemption from annual GST return filing granted for small turnover taxpayers, relieving them from the filing obligation for the applicable year.
Exemption from mandatory annual GST return filing is conferred prospectively from the stated financial year for registered persons whose aggregate annual turnover in that year does not exceed the prescribed threshold. The Commissioner of State Tax, under the proviso to section 44(1) and on the Council's recommendation, administratively exempts eligible taxpayers from the annual return filing obligation, applying a turnover-based waiver limited to the financial year and class of registered persons specified.