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.

Individual and family insurance exemptions expand, while electronic commerce operator local delivery services are excluded from specified transport treatment.
Specified individual and family life insurance and health insurance services supplied by an insurer to an insured person who is not a group are exempt from Kerala GST, together with reinsurance of those services. The amendment defines group to cover qualifying employer-employee and non-employer-employee groups formed for purposes other than obtaining insurance, and defines health insurance business to include sickness, medical, surgical, hospital, travel, and personal accident benefits. Electronic commerce operators providing or facilitating local delivery services are excluded from the relevant goods transport agency treatment. The amendments take effect from 22 September 2025.

Local delivery services exclusion amended; suppliers via electronic commerce operators liable for registration may lose the exemption.
The notification inserts clause (v) excluding services by way of local delivery, except where the supplier provides such services through an electronic commerce operator and is liable for registration under sub section (1) of section 22 of the Kerala State Goods and Services Tax Act, 2017.

Corrigendum to UTGST Rate notification corrects misnumbered clause identifiers to restore proper sequencing and references.
Corrigendum corrects the Union Territory Tax (Rate) notification by replacing a series of misnumbered parenthetical clause identifiers on the cited Gazette page with the correct sequential identifiers, restoring proper clause sequencing and internal cross-references; it is an official Gazette erratum and does not change substantive tax rates.

IGST rate correction adjusts the notified rate and amends schedule item numbering in the cited notification.
The corrigendum to the IGST notification replaces the rate at page 42, line 12 with the corrected rate and renumbers schedule items on page 47, lines 2-12 from (xi)-(xx) to (i)-(x), effecting textual and structural corrections to the published Gazette entry.

Correction of enumeration in Union Territory GST notification adjusts sequential item lettering to clarify specified item references in the text.
Corrigendum to the Union Territory Tax (Rate) Notification No. 9/2025 makes targeted textual corrections to the enumeration on page 106 by replacing each listed alphabetic marker with the preceding letter (e.g., "b." to "a.", "c." to "b.", through "i." to "h.").

Corrigendum to IGST rate notification corrects sequential sub-item lettering, realigning clause identifiers for administrative accuracy.
The corrigendum to the IGST rate notification amends sequential lettered identifiers in the original text: replacing "b." with "a.", "c." with "b.", "d." with "c.", "e." with "d.", "f." with "e.", "g." with "f.", "h." with "g.", and "i." with "h.", thereby realigning clause labels on the cited pages and lines.

Corrigendum to tax notification correcting sequential lettered references to ensure accurate clause labeling in the rate schedule.
Corrigendum to Notification No. 9/2025 - Central Tax (Rate) corrects lettered references on page 88, replacing b. with a., c. with b., d. with c., e. with d., f. with e., g. with f., h. with g., and i. with h., confined to typographical labeling within the published rate notification.

Puducherry restricts provisional GST refunds for registered persons lacking Aadhaar authentication or dealing in specified goods.
Notification bars provisional refunds under section 54(6) to registered persons who have not completed Aadhaar authentication under the Puducherry GST Rules and to persons supplying areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils as identified by specified Chapter/heading/sub heading/tariff items; terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act and the restriction takes effect from 1 October 2025.

Local delivery services get a GST exemption carve-out, except when supplied through e-commerce operators by registrable persons.
The Uttarakhand GST exemption notification is amended to insert a new category for services by way of local delivery, except where such services are supplied through an electronic commerce operator by a person who is liable for registration under the Uttarakhand Goods and Services Tax Act, 2017. The amendment takes effect from 22 September 2025.

GST exemption changes for local delivery services and non-group insurance cover reshape Uttarakhand SGST treatment of specified supplies.
Amends the Uttarakhand SGST exemption notification by excluding local delivery services provided by an electronic commerce operator from the relevant goods transport entry, and by inserting exemption entries for life insurance and health insurance services supplied to non-group insured persons, including individual and family contracts, together with reinsurance of those services. The notification also revises the definition of goods transport agency and inserts definitions of group and health insurance business for the purposes of the insurance exemptions. The amendments take effect from 22 September 2025.