GST rate revisions reshape transport, delivery, job-work, and service classifications under the Uttar Pradesh notification.
Amends the Uttar Pradesh GST rate notification by revising specified service classifications and tax entries for transport, logistics, delivery, professional, job-work, beauty, and allied services. The notification substitutes rates and conditions for several entries, including rail transport of goods, multimodal transportation, renting of goods carriages, postal and courier services, local delivery services, and job-work on specified goods. It also revises input tax credit restrictions, updates definitions of goods transport agency, multimodal transporter, mode of transport, recognised sporting event, and handicraft goods, and adds clarifications for hotel accommodation premises and additional place of business.

State tax on specified building materials and fly ash products notified for intra-State supplies under the Uttar Pradesh GST framework.
State tax of 6 per cent is prescribed on intra-State supplies of specified goods under the Uttar Pradesh Goods and Services Tax Act, 2017. The notified goods include fly ash bricks, fly ash aggregates and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The schedule is to be interpreted with reference to the Customs Tariff Act, 1975, and the notification comes into force on 22 September 2025.

Concessional GST rates for handcrafted and artisanal goods are revised across a broad list of traditional products.
The Uttar Pradesh SGST notification amends the earlier rate notification under section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 by substituting the table of specified handcrafted, artisanal, and traditional goods. The revised table assigns concessional rates, generally 2.5%, with certain goods such as silver filigree work and handmade imitation jewellery taxed at 1.5%. The amendment takes effect from 22 September 2025.

GST exemption notification amended to replace the schedule reference with a new Schedule II or III linkage.
Amendment to a Uttar Pradesh GST exemption notification substitutes the earlier reference to "Schedule IV of notification no. KA.NI.-2-751/XI-9(15)/17-U.P. Act-1-2017-Order-(01)-2017 dated 21.06.2017" with a new reference to "Schedule II or Schedule III of notification no. 1699/XI-2-25-9(47)/17-T.C.-284-U.P. Act-1-2017-Order-(362)-2025 dated September 20, 2025." The amendment is issued under section 11(1) of the Uttar Pradesh Goods and Services Tax Act, 2017, on the basis of public interest and the Council's recommendation.

GST exemption notification amended to substitute a 9% entry in the table, effective from 22 September 2025.
Further amendment to the Uttar Pradesh GST exemption notification under Section 11(1) of the Uttar Pradesh Goods and Services Tax Act, 2017. In the table to the earlier notification dated 30 June 2017, the entry in column (4) against S.No. 1 is substituted with "9%". The amendment takes effect from 22 September 2025.

GST exemption for intra-State supplies of listed goods, with broad schedule-based coverage and specified conditional supplies.
Intra-State supplies of goods specified in the Schedule are exempted from the whole of the State tax under the Uttar Pradesh Goods and Services Tax Act, 2017, according to the tariff classification and description of goods in the corresponding entries. The Schedule covers a wide range of agricultural produce, food products, dairy items, seeds, grains, handicrafts, books, musical instruments, hearing aids, sanitary items, specified puja samagri, and certain conditional supplies such as lottery, grant-based supplies by Government entities, and public-auction gift items. The notification supersedes the earlier exemption notification and takes effect from 22 September 2025.

Uttar Pradesh GST rate notification revises intra-State goods taxation across schedules and supersedes the earlier classification.
Uttar Pradesh GST rates for intra-State supplies of goods are revised by superseding the earlier 2017 notification, subject to the saving of things done or omitted before supersession. The notification prescribes schedule-wise rates for specified goods by tariff item, sub-heading, heading or chapter, with concessional rates in Schedule I, higher rates in Schedules II and III, special rates for precious metals and stones in Schedules IV to VI, and a higher rate for specified sin goods and tobacco products in Schedule VII. It also defines unit container and pre-packaged and labelled, adopts customs tariff interpretation rules, and comes into force on 22 September 2025.

Commencement of GST amendment provisions brings specified Karnataka GST changes into force from 1 October 2025.
Bringing into force specified provisions of the Karnataka Goods and Services Tax (Amendment) Act, 2025, the Government of Karnataka appointed 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 would come into operation under the Act's commencement provision.

GST annual return exemption for registered persons with turnover up to two crore rupees under Karnataka GST framework.
Exemption from filing the GST annual return is granted to registered persons whose aggregate turnover in any financial year is up to two crore rupees. The exemption applies for the financial year 2024-25 onwards under the Karnataka Goods and Services Tax framework and is issued under the power conferred by the first proviso to section 44(1).

De-notification of SEZ land reduces notified area after statutory approvals and conformity with land use guidelines.
Central Government de-notifies 2.27 hectares from a Sector Specific SEZ for IT/ITES at Gachibowli, reducing the SEZ area to 1.33 hectares. The de-notification follows a proposal by the developer, State Government approval, and recommendation of the Development Commissioner; the land (parts of survey numbers 35 and 36) is to be used for infrastructure consistent with SEZ objectives and State land use guidelines. Authority for the action is exercised under the statutory proviso and rule-based powers in the Special Economic Zones Act and Rules.

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.