GST rate classification for intra-State goods supplies introduces seven schedules, product-specific conditions, tariff interpretation rules, and revised tax treatment.
Gujarat State tax on intra-State supplies of goods is reclassified under seven schedules carrying rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14%. Classification depends on the scheduled goods description and corresponding customs tariff classification. Reduced, standard, higher and concessional treatments apply to specified categories, with several entries subject to exclusions, packaging, value, use or supply conditions. Customs tariff interpretative rules apply, and defined terms include unit container and pre-packaged and labelled. The revised rate structure takes effect from 22 September 2025.

State GST rates revised for specified goods across seven schedules, redefining tariff based intra state levy and applicability.
The Government of Gujarat, under powers conferred by the Gujarat GST Act and on GST Council recommendations, supersedes Notification No. 01/2017 and re notifies state tax rates by reference to seven appended Schedules; applicability is determined by the tariff item entries and descriptions in each Schedule and applies to intra State supplies of goods. The notification includes product specific enumerations, explanatory notes on interpretation and packaging, transitional saving for past actions, and comes into force on 22 September 2025.

Designation of customs ports: Agatti Island added for unloading and loading of baggage under Customs Act amendment.
The Central Board of Indirect Taxes and Customs amends Notification No.62/1994 Customs (N.T.) for the Union Territory of Lakshadweep by revising the Minicoy entry to "(1) Minicoy Islands" and inserting a new item "(2) Agatti Island", authorizing the unloading of baggage and the loading of baggage at Agatti Island under the notification.

Commencement of HGST Amendment Act provisions set for 1 October 2025, bringing specified sections into force.
Appointment of the commencement date under the HGST (Amendment) Act, 2025: clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15 are declared to come into force on the appointed date pursuant to sub section (2) of section 1 of the Amendment Act, providing the statutory basis for giving those specified provisions operative effect.

Exemption from annual GST return filing granted for small turnover taxpayers, relieving them from the filing obligation for the applicable year.
Exemption from mandatory annual GST return filing is conferred prospectively from the stated financial year for registered persons whose aggregate annual turnover in that year does not exceed the prescribed threshold. The Commissioner of State Tax, under the proviso to section 44(1) and on the Council's recommendation, administratively exempts eligible taxpayers from the annual return filing obligation, applying a turnover-based waiver limited to the financial year and class of registered persons specified.

Provisional refund restrictions: Registered persons without Aadhaar authentication or supplying specified goods barred from provisional refunds.
Notification under section 54(6) excludes from provisional refund any registered person who has not completed Aadhaar authentication under the state GST rule, and suppliers of specified goods-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-identified by Customs Tariff classifications, applying the interpretive rules of the First Schedule to the Customs Tariff Act to determine coverage.

Local delivery services: amendment excludes them from the notification except where supplier via e commerce operator is liable for registration.
The notification inserts a new clause (v) into notification No.52/ST-2 providing that services by way of local delivery are covered by the amendment, except where the person supplying such services through an electronic commerce operator is liable for registration under the Haryana Goods and Services Tax registration provisions; the amendment is effective from 22nd September, 2025.

Insurance exemption scope expanded to cover individual and family life and health policies and their reinsurance, with ecommerce delivery exclusions.
The notification adds exemptions for life and health insurance services to non-group insureds and for reinsurance; clarifies these exemptions apply to individual or individual and family contracts with 'family' so defined; excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency definition; introduces a 'group' definition for the insurance exemptions; and defines 'health insurance business' to include sickness, medical, hospital, travel and personal accident benefits. Effective date: 22nd September, 2025.

GST rate revisions and input tax credit caps restrict credit for certain transport and job-work services, and add definitions.
The notification amends Notification No.46/ST-2 under the Haryana GST Act to revise service classifications and state tax rates across numerous entries, introduce provisos restricting input tax credit for specified services and input services, and add definitions (including goods transport agency, multimodal transporter, mode of transport and recognised sporting event) and explanatory clauses. Concessional rates for certain transport, job-work and service categories are conditioned on the non-availability or limited availability of input tax credit, and illustrative examples explain apportionment where input providers charge higher rates.

State GST rate notification applies to specified bricks for intra-state supplies, effective later in September.
Notification under the Haryana Goods and Services Tax Act, 2017 prescribes a state tax rate of six per cent on intra State supplies of listed brick and related building goods (including fly ash bricks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles), ties tariff descriptions to the First Schedule to the Customs Tariff Act for interpretation, and provides that undefined terms have the meanings in the relevant GST Acts; the notification takes effect on the specified date in September 2025.

GST rate amendment for specified handicraft goods under Haryana GST implements substituted tariff table with reduced rates
Amendment replaces the tariff table in notification No. 71/GST-2 by prescribing a substituted table enumerating specified handcrafted and artisanal goods mapped to chapter, heading or tariff items and assigning reduced GST rates for those goods; the amendment is made under sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 and specifies the date on which the substituted table will come into force.

Amendment substitutes prior schedule reference with different schedules, changing which GST schedules apply for taxable supplies
Amendment substitutes the cited schedule reference in the earlier Haryana GST notification by replacing the reference to Schedule IV with references to Schedule II or Schedule III of a subsequently issued notification, thereby altering which notified GST schedules apply; the executive amendment is issued on Council recommendation and a commencement date for the change is specified.

IGST rate change on imports for petroleum operations and coal bed methane updates the tariff entry, altering tax application.
Amends the customs exemption notification to substitute the IGST rate entry in the Table for the specified serial number, altering the tax rate on imports of goods used in petroleum operations or coal bed methane; enacted under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975, with the amendment's commencement date specified and references to the principal notification and its last amendment.

GST rate amendment changes the applicable rate for a specified entry and takes effect in late September.
The Haryana Government amends notification No.37/ST 2 (30 June 2017) under section 11(1) of the HGST Act by substituting the entry in column (4) against serial number 1 of the TABLE with a new specified rate entry for that serial number; the amendment takes effect on 22nd September 2025.

Exemption to integrated tax extended for specified works of art and antiques under customs tariff.
The amendment to Notification No. 29/2025-Customs expressly extends the exemption for goods specified in the Schedule to include the levy of integrated tax under sub-section (7) of section 3 of the Customs Tariff Act, thereby broadening the original exemption to cover that tax component and modifying the opening paragraph of the principal notification.

Local delivery services exclusion added to GST notification, subject to registration liability when supplied via electronic commerce operator.
Amendment inserts a clause specifying that services by way of local delivery are included in the notification, except where the person supplying such services through an electronic commerce operator is liable for registration under the Goa Goods and Services Tax Act; the amendment is made under the powers conferred by sub section (5) of Section 9 and modifies Notification No. 38/1/2017 Fin(R&C)(17/2017 (Rate)).

Insurance services exemption clarified: individual and family coverage exempted; ecommerce delivery excluded from goods transport agency.
The amendment inserts exemptions for life and health insurance services provided by an insurer to a non-group insured and for reinsurance of those services; clarifies these exemptions apply to contracts where the insured is an individual or an individual and family as defined in the policy; excludes electronic commerce operators providing or facilitating local delivery from the definition of goods transport agency; and adds definitions of group for insurance exemptions and of health insurance business.

Service-rate amendments revise transport, job work, delivery, beauty and sporting-service taxation with input-credit conditions and defined transport roles.
Goa SGST revises service taxation for containerised rail transport, multimodal goods transportation, goods-carriage renting, delivery services, job work, tailoring and beauty services. Concessional rates for specified transport, renting and beauty supplies depend on restrictions on input tax credit, while multimodal transport credit for higher-taxed transport inputs is capped at the concessional rate. Job work receives differentiated treatment for diamonds, specified goods, alcoholic liquor and residual supplies. Definitions are added for goods transport agency, mode of transport and multimodal transporter, and recognised sporting events receive a specified clarification.

GST rate for specified bricks and tiles applies to intra-State supplies under customs tariff classifications from the effective date.
Goa prescribes State tax at 6 per cent on intra-State supplies of specified brick and tile products, including fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. Classification follows the specified customs tariff headings and items, with customs tariff interpretation rules and relevant notes applying. Undefined expressions carry their meanings under the applicable goods and services tax enactments.

Handcrafted goods GST rate schedule standardises concessional rates for listed artisanal products, including jewellery, artware and handmade textiles.
Goa SGST exemption-rate framework substitutes the schedule of specified handcrafted, handmade and artware goods eligible for concessional State tax treatment. Most listed goods, including handcrafted candles, handmade textiles, wood, stone, clay, glass and metal artware, handicraft furniture, toys, paintings and sculptures, carry a 2.5% rate. Silver filigree work and handmade imitation jewellery carry a 1.5% rate. The revised schedule takes effect on 22 September 2025.