GST exemption amendments expand insurance relief and exclude e-commerce local delivery from goods transport agency treatment. The notification amends the Andhra Pradesh GST exemption notification to exclude local delivery services provided by or through an electronic commerce operator from the goods transport agency entry, and to insert exempt entries for life insurance and health insurance services provided to non-group insured persons, together with reinsurance of those services. It also revises the definition of goods transport agency and introduces definitions of group and health insurance business for the insurance entries, with the amendment taking effect from 22 September 2025.