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.

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.

Provisional refund restrictions: Registered persons without Aadhaar authentication or supplying specified goods barred from provisional refunds.
Notification under section 54(6) excludes from provisional refund any registered person who has not completed Aadhaar authentication under the state GST rule, and suppliers of specified goods-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-identified by Customs Tariff classifications, applying the interpretive rules of the First Schedule to the Customs Tariff Act to determine coverage.

Local delivery services: amendment excludes them from the notification except where supplier via e commerce operator is liable for registration.
The notification inserts a new clause (v) into notification No.52/ST-2 providing that services by way of local delivery are covered by the amendment, except where the person supplying such services through an electronic commerce operator is liable for registration under the Haryana Goods and Services Tax registration provisions; the amendment is effective from 22nd September, 2025.

Insurance exemption scope expanded to cover individual and family life and health policies and their reinsurance, with ecommerce delivery exclusions.
The notification adds exemptions for life and health insurance services to non-group insureds and for reinsurance; clarifies these exemptions apply to individual or individual and family contracts with 'family' so defined; excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency definition; introduces a 'group' definition for the insurance exemptions; and defines 'health insurance business' to include sickness, medical, hospital, travel and personal accident benefits. Effective date: 22nd September, 2025.

GST rate revisions and input tax credit caps restrict credit for certain transport and job-work services, and add definitions.
The notification amends Notification No.46/ST-2 under the Haryana GST Act to revise service classifications and state tax rates across numerous entries, introduce provisos restricting input tax credit for specified services and input services, and add definitions (including goods transport agency, multimodal transporter, mode of transport and recognised sporting event) and explanatory clauses. Concessional rates for certain transport, job-work and service categories are conditioned on the non-availability or limited availability of input tax credit, and illustrative examples explain apportionment where input providers charge higher rates.

State GST rate notification applies to specified bricks for intra-state supplies, effective later in September.
Notification under the Haryana Goods and Services Tax Act, 2017 prescribes a state tax rate of six per cent on intra State supplies of listed brick and related building goods (including fly ash bricks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles), ties tariff descriptions to the First Schedule to the Customs Tariff Act for interpretation, and provides that undefined terms have the meanings in the relevant GST Acts; the notification takes effect on the specified date in September 2025.