State tax exemption for specified intra-State supplies covers agricultural produce, essentials, handloom goods, medicines, and special supplies.
Exemption from State tax is granted on intra-State supplies of specified goods under the Andhra Pradesh Goods and Services Tax Act, 2017, in exercise of the power under section 11 and in supersession of the earlier 2017 exemption notification, subject to the saving of acts done or omitted before supersession. The Schedule covers a broad range of agricultural produce, live animals, milk and dairy items, cereals, pulses, seeds, vegetables, fruits, natural products, household and religious items, printed and educational goods, handloom and handicraft articles, medicinal products, and selected special supplies.

Provisional refund restrictions under GST exclude non-Aadhaar authenticated persons and suppliers of specified goods from eligibility.
Registered persons are not to be sanctioned provisional refund under the Andhra Pradesh GST law if they have not completed Aadhaar authentication or if they supply specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification applies the Customs Tariff Act classification framework to the listed goods and takes effect from 1 October 2025.

Local delivery services under Andhra Pradesh GST are amended with an exclusion for suppliers liable for registration through e-commerce operators.
Amendment to the Andhra Pradesh GST notification under section 9(5) inserts a clause for services by way of local delivery, with an exclusion where the supplier through an electronic commerce operator is liable for registration under section 22(1). The amendment is made on GST Council recommendations and takes effect from 22 September 2025.

GST exemption notification amendment substitutes the table entry with 9% and applies from 22 September 2025.
Amends the Andhra Pradesh Goods and Services Tax exemption notification issued under section 11(1) of the Andhra Pradesh Goods and Services Tax Act, 2017. In the table to the earlier notification dated 12.12.2017, the entry in column (4) against S.No. 1 is substituted with "9%". The amendment is made in public interest on the recommendations of the Goods and Services Tax Council and takes effect from 22 September 2025.

GST return and appellate procedure amendments reshape input tax credit reporting, refund timelines, and Tribunal form requirements.
The Uttar Pradesh Goods and Services Tax Rules are further amended to revise appellate procedure, refund processing, annual return disclosures, reconciliation statements, and prescribed appeal forms. The changes introduce provisional and final acknowledgements in FORM GST APL-02A, add a single Member Bench procedure for appeals not involving a question of law, and update the computation basis for bench allocation. The rules also substantially revise FORM GSTR-9 and FORM GSTR-9C to restructure input tax credit, reversal, reclaimed credit, and subsequent-period reporting, while updating the refund rule and the related appellate forms.

GST amendment commencement notification appoints the start date for specified provisions of the Uttar Pradesh Ordinance.
Brings into force specified provisions of the Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2025 by appointing 1 October 2025 as the commencement date for clauses (ii) and (iii) of sections 2 to 5 and sections 7 to 14 of the Ordinance.

GST annual return filing exemption extended to registered persons with turnover up to two crore rupees.
Exemption from filing the GST annual return is granted for registered persons whose aggregate turnover in any financial year is up to two crore rupees for the financial year 2024-25 onwards. The exemption is issued under the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council, and applies to the annual return filing requirement for the relevant financial year.

Provisional GST refund restrictions apply to unverified registered persons and suppliers of specified goods under the Uttar Pradesh regime.
Provisional refund under Section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017 is restricted for registered persons who have not completed Aadhaar authentication and for persons engaged in the supply of specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification adopts Customs Tariff Act classifications for interpreting tariff items, headings, sub-headings, and Chapters, and applies from 1 October 2025.

Local delivery services exclusion under GST is amended, with an exception for suppliers liable for registration through electronic commerce operators.
The Uttar Pradesh SGST exemption notification is amended to insert an excluded category for services by way of local delivery, subject to an exception where the supplier of such services through an electronic commerce operator is liable for registration under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is part of the existing GST notification framework and takes effect from 22 September 2025.

GST exemption changes for local delivery, life insurance, health insurance, and reinsurance redefine coverage and key service terms.
Amends the Uttar Pradesh GST exemption notification by excluding local delivery services provided by, or through, an electronic commerce operator, and by inserting exemption entries for life insurance business, health insurance business, and reinsurance of those specified insurance services. It also revises the definition of goods transport agency, inserts a definition of group for the insurance entries, and defines health insurance business by reference to contracts providing sickness, medical, surgical, hospital, travel cover, or personal accident benefits. The amendment takes effect from 22 September 2025.

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.