Uttarakhand GST rate amendment revises handicraft and artware entries, with most goods taxed at a concessional rate.
The Uttarakhand Goods and Services Tax notification is amended by substituting the existing table of entries for specified handicraft and artware goods. The revised table covers handcrafted candles, bags, carved wood products, mats and basketry, hand-made paper, textile handicrafts, stone, ceramic, glass and metal artware, furniture, toys, carved natural-material articles, hand paintings, and sculptures. Most entries are set at 2.5%, while silver filigree work and handmade imitation jewellery are set at 1.5%. The amendment comes into force on 22 September 2025.

GST exemption notification amendment revises schedule references and brings the updated entry into force on 22 September 2025.
The State Government amended the existing Uttarakhand GST exemption notification by substituting the reference to Schedule IV of the earlier notification with a reference to Schedule II or Schedule III of the specified later notification. The amendment was issued under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council and was stated to be made in public interest. The notification comes into force on 22 September 2025.

GST rate notification amendment substitutes the table entry with 9% and applies from 22 September 2025.
The Uttarakhand Government amended the existing GST notification by substituting the entry in column (4) against S. No. 1 in the table with "9%". The amendment was issued under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and came into force on 22 September 2025.

GST exemption for listed intra-State supplies extends across agricultural, food, medical and public-use goods under the Schedule.
The State Government exempts intra-State supplies of the goods specified in the Schedule from the whole of the state tax leviable under section 9 of the Uttarakhand Goods and Services Tax Act, 2017. The Schedule lists numerous categories of exempt goods and applies defined expressions for unit container, pre-packaged and labelled goods, tariff classification terms, and Government entity, with Customs Tariff Act interpretive rules governing the Schedule.

Uttarakhand SGST rate schedules revise goods taxation for intra-State supplies across seven slabs and new classification rules.
Revises the Uttarakhand SGST rate structure for intra-State supplies of goods by superseding the earlier 29 June 2017 notification, except for things done or omitted under it. The notification assigns state tax rates across seven schedules at 2.5 per cent, 9 per cent, 20 per cent, 1.5 per cent, 0.125 per cent, 0.75 per cent, and 14 per cent, linked to the described tariff items and goods in the appended schedules. It also applies interpretive rules from the Customs Tariff Act and comes into force on 22 September 2025.

Registered persons with turnover up to two crore rupees exempt from filing annual GST return for that financial year.
Registered persons whose aggregate turnover in a financial year is up to two crore rupees are exempted from filing the annual return for that financial year; the exemption is issued under the first proviso to the filing provision of section 44 of the Puducherry Goods and Services Tax Act and takes effect on 22 September 2025.

Import restriction on ATS-8: imports below CIF threshold restricted; exemptions for advance authorizations, EOUs and SEZ inputs.
A Restricted import condition is imposed on ATS-8 under Chapter 29 of ITC (HS) 2022 for consignments below a specified CIF threshold, effective immediately until the notified cutoff; other Chapter 29 items remain Free. The Minimum Import Price condition is not applicable to imports by Advance Authorization holders, EOUs and SEZ units provided the inputs are not sold into the Domestic Tariff Area.

Local delivery services excluded from rate notification unless supplier via e commerce operator is liable for GST registration.
The notification inserts a clause excluding services by way of local delivery except where the supplier, supplying such services through an electronic commerce operator, is liable for registration under the Puducherry Goods and Services Tax Act, 2017; the amendment takes effect from 22 September 2025 and amends Notification No. 17/2017 Puducherry GST (Rate).

Local delivery services via e commerce operator taxable unless the supplier is liable for GST registration.
The State amends the rate notification to include services by way of local delivery supplied through an electronic commerce operator, except where the person supplying such services through the electronic commerce operator is liable for registration under the Telangana Goods and Services Tax Act, 2017; the amendment takes effect from the stipulated commencement date.

Puducherry GST: clarifies e commerce local delivery exclusion and exempts retail life and health insurance for non group insureds.
Amendments clarify that specified entries do not apply to local delivery services provided by or through an Electronic Commerce Operator; insert exemptions under Heading 9971 for life insurance and health insurance services provided to non-group insureds (applying to individuals or an individual and family) and for reinsurance of those services; amend the goods transport agency definition to exclude electronic commerce operators providing local delivery; define 'group' for those insurance exemptions to mean persons joined for common economic purpose other than availing insurance (including employer-employee and non employer-employee groups); and define health insurance business to include medical, surgical, hospital, travel and personal accident benefits. Effective 22 September 2025.

Exemption for individual life and health insurance extended to include family contracts and reinsurance; ecommerce delivery excluded.
The notification inserts an exclusion for local delivery services provided by or through an Electronic Commerce Operator, adds exemptions: 36C and 36D for life and health insurance services to insured persons who are not a group (applicable to individuals or individuals and their family), and 36E for reinsurance of those services. It revises the definition of "goods transport agency" to exclude e-commerce operators providing local delivery, defines "group" for the insurance exemptions to include employer-employee and certain non employer-employee groups, and defines "health insurance business."

GST annual return exemption applies to registered persons with turnover up to two crore rupees for the relevant financial year.
Registered persons under the Chhattisgarh Goods and Services Tax regime with aggregate turnover up to two crore rupees are exempted from filing the annual return for the financial year 2024-25 onwards. The exemption is issued under the first proviso to section 44(1) of the Chhattisgarh Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies where the turnover threshold is satisfied.

State tax rate notification on specified construction materials imposes SGST for intra state supplies, effective from notified date.
Notification designates a State Tax rate of 6 per cent on intra state supplies of specified construction materials listed by tariff item in the Schedule (including fly ash bricks and aggregates, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles), applies the First Schedule to the Customs Tariff Act, 1975 for interpretation, and aligns undefined terms with the relevant Goods and Services Tax enactments; the notification specifies its commencement date.

Construction materials notified at 6% state tax on intra state supplies from Sept 22, 2025 onwards.
Notifies a State tax rate of 6 per cent on specified construction materials (fly ash bricks and aggregates; bricks of fossil meals or similar siliceous earths; building bricks; earthen or roofing tiles) for intra-State supplies, identified by tariff items in the Schedule. Interpretation follows the First Schedule to the Customs Tariff Act and defined terms are to be read as in the GST enactments. The notification is effective 22 September 2025.

Provisional refund restriction applies to non-authenticated registrants and suppliers of specified goods under Chhattisgarh GST.
Restriction on provisional refund under section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 applies to specified registered persons, including those without Aadhaar authentication and those engaged in supply of specified goods such as areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification also adopts Customs Tariff Act classification for interpreting tariff item, heading, sub-heading and Chapter, and comes into force on 1 October 2025.

Telangana SGST amends rates for specified handicraft and artisanal goods, setting predominantly 2.5% and some 1.5% rates.
This notification substitutes the prior tariff table with a new list of specified artisanal and handicraft goods (identified by tariff headings) and prescribes predominantly 2.5% state GST rates, with certain jewellery and imitation-jewellery items at 1.5%; the amendment becomes effective on 22 September 2025.

GST rate notification amendment substitutes the referenced schedule, altering which schedules govern applicable rates under the new notification.
The notification substitutes the words "Schedule IV of Notification No. 1/2017 - Puducherry GST (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Puducherry GST (Rate)", thereby redirecting which schedule governs the GST rate entries in the earlier notification and fixing the substitution to come into force on the specified commencement date.

Telangana SGST amends rate notification, substituting Schedule IV reference with Schedule II effective 22 Sept 2025.
Under section 11(1) of the Telangana Goods and Services Tax Act, 2017, Notification No. 8/2018-State Tax (Rate) is amended by substituting 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)"; the substitution takes effect on 22nd September, 2025.

Puducherry GST rates amended: entry for item 1 changed to 9%, effective 22 Sept 2025.
The notification substitutes the entry in column (4) against S.No. 1 of Notification No. 03/2017 Puducherry GST (Rate) with 9%, exercised under sub section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017; it takes effect on 22nd September, 2025.

Telangana SGST amended rate: entry for S. No. 1 in Notification No.3/2017 substituted to 9% effective 22 Sept 2025.
The State Government, exercising powers under section 11(1) of the Telangana GST Act, substitutes the entry in column (4) against S. No. 1 of Notification No. 3/2017 State Tax (Rate) with 9%, the amendment to take effect on 22 September 2025.