SEZ de-notification reduces notified area, altering land-use and compliance for the IT sector project.
Central Government, acting under the statutory proviso and SEZ rules, de-notifies 3.40 hectares from the Sector Specific SEZ for Information Technology/ITES at Kundalahalli, Bangalore, resulting in a resultant notified area of 9.80 hectares. The notification lists the specific survey numbers and parcel areas removed, notes State Government approval and the Development Commissioner's recommendation, and records that the de-notified land will be repurposed for infrastructure consistent with State land-use guidelines and the SEZ's original objectives.

SEZ de-notification reduces notified SEZ land, with de-notified parcels reserved for infrastructure and land-use conformity.
The Central Government de-notifies 10.4523 hectares of a previously notified IT/ITES SEZ at Andoorkonam, reducing the notified area to 7.2597 hectares, following the developer's proposal, Development Commissioner recommendation, and State Government approval; the de-notified parcels are to be used for infrastructure that sub-serves SEZ objectives and must conform to State land use guidelines and master plans.

Union Territory GST corrigendum corrects typographical errors, including replacing 'central tax' with 'union territory tax'.
Corrigendum to Notification No. 15/2025 - Union Territory Tax (Rate) corrects two textual errors in the Gazette publication: it alters "(against" to "against" and replaces the term "central tax" with "union territory tax," citing the original notification details and bearing the Department of Revenue filing reference and Under Secretary endorsement.

Corrigendum to IGST notification corrects a textual numbering error, substituting a numbering element for the proper subparagraph.
Corrigendum to notification 15/2025 - Integrated Tax (Rate) directs that, on the specified page and line of the published Gazette text, the expression "1." shall be read as "(b)", recorded as G.S.R. 693(E) and referencing the earlier G.S.R. 664(E), effecting a textual numbering correction without modifying substantive rate provisions.

Infrastructure sub-sector update adds Large Ships to the harmonized master list with defined ownership and tonnage criteria.
Updated the Harmonized Master List of Infrastructure sub-sectors by notifying a revised Annexure I and adding Large Ships to the Transport and Logistics category. Large Ships are defined as commercial vessels meeting the prescribed gross tonnage thresholds and ownership and flag conditions. The updated list also retains the structured infrastructure sub-sectors across transport and logistics, energy, water and sanitation, communication, and social and commercial infrastructure, together with linked definitions for selected infrastructure items.

Exemption from annual GST return: registered taxpayers below the turnover threshold are relieved of the filing obligation.
Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover in any financial year does not exceed the specified threshold, relieving them from the obligation to file the annual return for that year. The exemption is exercised under the first proviso to sub section (1) of Section 44 of the Goods and Services Tax Act, on the recommendation of the GST Council, and is effected by the Commissioner's notification for the financial year 2024 25 onwards.

Local delivery services exclusion clarified; services via e commerce operator subject to registration requirement under GST.
Inserts an exception to Notification No.1141-F.T., excluding services by way of local delivery from the exemption except where the supplier, providing such services through an electronic commerce operator, is liable for registration under sub-section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017, thereby subjecting such supplies to the registration and GST framework.

Exclusion of local delivery services by electronic commerce operators removes them from the exempt GST category and amends related definitions.
Amendment excludes local delivery services provided by or through an Electronic Commerce Operator from the exempt entry, revises the definition of goods transport agency to exclude such Electronic Commerce Operators, and inserts new exemptions for life insurance and health insurance services provided to non-group insureds and for reinsurance, together with definitions of 'group' and 'health insurance business'.

GST rate changes for multiple services, with conditional input tax credit limits and new definitions for transport and job work services.
Amendments to Notification No. 1135 F.T. revise tax rates for specified service items and impose conditional input tax credit restrictions, including limited credit where suppliers of transport services charge higher state tax than the prescribed lower rate; they reclassify and prescribe rates for transport, renting of goods carriage, postal/courier/local delivery, job work (manufacturing services on inputs owned by others), beauty and related services, and insert or amend definitions for goods transport agency, multimodal transporter, mode of transport, recognised sporting event and handicraft goods; certain explanatory provisions are deemed inserted from 1 April 2025.

State tax rate on specified building materials set for intra State supplies under GST, with notified tariff classifications and effective date.
Notification prescribes a state tax rate of 6 per cent on intra State supplies of specified construction materials-fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-referencing the corresponding tariff items of the First Schedule to the Customs Tariff Act, 1975 for classification; interpretative rules of that Schedule and definitions from the West Bengal GST Act and Integrated GST Act apply, and the notification takes effect from 22nd September, 2025.

Handicraft goods notified for reduced GST rates at 2.5% or 1.5%, effective 22 September 2025.
Amends a prior notification by substituting a new Table that lists specific tariff headings and descriptions of handicraft and artisanal goods and prescribes reduced GST rates-generally 2.5% and specified items at 1.5%-thereby establishing state-level tax treatment for the listed goods.

Notification amendment alters schedule reference governing GST treatment of old and used motor vehicles, changing applicable schedules.
Amends Notification No. 136-F.T., dated 25 January 2018, by substituting the reference to "Schedule IV of Notification No. 1125-F.T." with "Schedule II or Schedule III of Notification No. 1630-F.T., dated 19 September 2025", thereby altering which schedules apply to old and used motor vehicles subject to the conditions in the original notification; effective 22 September 2025.

GST rate revision for goods used in petroleum and coal bed methane operations alters applicable tax rate by state notification.
The Government of West Bengal amends an earlier notification to revise the GST rate for goods required in connection with petroleum operations and coal bed methane operations by substituting the entry in the Table against S.No.1; the amendment is effected by executive notification and takes effect from the stated commencement date.

GST exemptions on specified intra state goods recast, exempting listed supplies from state tax under revised schedule.
Exempts intra State supplies of goods listed in the appended Schedule from the whole of West Bengal state GST under section 9, superseding Notification No. 1126 F.T.; the Schedule defines exempted tariff items and descriptions, differentiates fresh/chilled and non pre packaged goods, incorporates Annexure I (specified drugs) and Annexure II (indigenous musical instruments), and contains definitions (including "pre packaged and labelled" and "Government entity") and interpretative rules referencing the Customs Tariff First Schedule.

GST rate notification revises West Bengal tax slabs for specified goods, tobacco products, vehicles, precious metals and actionable claims.
Rate of State tax under the West Bengal Goods and Services Tax Act, 2017 is notified for intra-State supplies of goods by reference to the appended schedules, in supersession of the earlier 2017 notification, except as to things done or omitted before such supersession. The notification classifies goods into multiple rate slabs and applies the notified rate to the specified tariff items, headings, sub-headings and chapters described in the corresponding entries of Schedules I to VII. It also defines key expressions such as "unit container" and "pre-packaged and labelled," applies Customs Tariff Act interpretation rules, and comes into force on 22 September 2025.

Net worth requirement increase for custodians mandates higher capitalization and separate compliance from capital adequacy rules.
Amendments raise the custodian net worth requirement to a new minimum of seventy-five crore rupees, require that net worth be maintained separately and independently of any capital adequacy requirements for each activity, and provide a three year transition for existing registrants. They add a proviso allowing custodians to render financial services subject to Board conditions, introduce Reg. 19B imposing obligations on governance, risk management, infrastructure, and winding down frameworks, and expand the Third Schedule with detailed conduct, compliance and client protection duties.

Kerala GST notification amended to set 9% rate for specified table entry, effective 22 September 2025.
The notification amends the State GST notification G.O.(P) No.64/2017/Taxes by substituting the entry in the Table at S.No. 1, column (4) with 9%, under the Kerala State Goods and Services Tax Act, 2017; the amendment is issued as S.R.O. No. 1073/2025 and comes into force on 22 September 2025.

Notification reference substitution to Schedule II or Schedule III alters applicability under state GST law following Council recommendation.
Amendment substitutes the prior cross-reference in an earlier GST notification with a reference to Schedule II or Schedule III of a later notification, thereby changing which schedule governs the specified entries; the change is made under the State GST statutory power on the recommendation of the Council and includes a prescribed commencement date for the substituted reference.

Concessional GST rates for specified handicraft and artisanal goods take effect on 22 September 2025.
The notification substitutes the prior tariff Table to prescribe concessional GST rates for specified artisanal and handicraft goods, listing detailed tariff classifications and descriptions (handcrafted candles; wood, stone, ceramic, metal, textile and paper artware; jewellery and imitation jewellery; lamps; furniture; toys; paintings and sculptures), predominantly at 2.5% and certain jewellery items at 1.5%, effective 22 September 2025.

State tax rate notification for specified construction materials; intra-state levy prescribed, effective later this month.
Notification prescribes a special State tax rate of 6 per cent on specified construction materials for intra-state supply, identifying taxable items by tariff headings (fly ash bricks and aggregates; bricks of fossil meals or similar siliceous earths; building bricks; earthen or roofing tiles). The notification applies the First Schedule to the Customs Tariff Act for interpretation and adopts definitions from the Kerala SGST and Integrated GST Acts; it specifies an operative commencement date and records that the rate follows the GST Council recommendation.