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of <h1>State GST notification revises service tax rates, input tax credit rules, adds definitions and clarifications, effective 22 September 2025</h1> State notification amends the State GST rate schedule and related explanations, substituting tax rates for numerous service items (notably 2.5%, 9%, 20%, 0.75% in specified entries), revising input tax credit conditions for services like goods transport, multimodal transport, renting of goods carriage, job-work, delivery, beauty services and others, and inserting illustrations and clarifications on credit limits. It adds and defines terms (recognised sporting event, handicraft goods, mode of transport, multimodal transporter) and revises exclusions for goods transport agencies. The amendments take effect from 22 September 2025.
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