Odisha GST notification amended to substitute schedule references, effective 22 September 2025.
The Finance Department amends a prior Odisha GST notification by substituting the earlier reference to "Schedule IV of Finance Department Notification No. 19829-FIN-CT1-TAX-0022-2017" with "Schedule II or Schedule III of Finance Department Notification No.26819-FIN-CT1-TAX-0001-2025, dated the 17th September, 2025," and declares the amendment to come into force on 22nd September, 2025.

Orissa SGST amendment substitutes the specified table entry to 9% and sets an operative commencement date.
The State Finance Department amends Notification No. 19837-FIN-CT1-TAX-0022-2017 by substituting the TABLE entry at serial number 1, column (4) with "9%" under powers conferred by the State GST Act, acting on the recommendation of the intergovernmental tax council, and declares an operative commencement date for the amendment.

Intra State supplies of specified goods are exempted from State tax under the GST Act, effective 22 September 2025.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of State tax leviable under Section 9 of the Odisha Goods and Services Tax Act, 2017, superseding a 2017 notification; defines key terms including "unit container", "pre packaged and labelled" and "Government entity"; and prescribes that the rules and notes of the First Schedule to the Customs Tariff Act, 1975 apply for interpretation. The notification is effective 22 September 2025.

Restriction on provisional GST refunds to persons lacking Aadhaar authentication or supplying areca nuts, pan masala, tobacco, essential oils.
Registered persons shall not be allowed provisional refunds if they have not undergone Aadhaar authentication under rule 10B of the Odisha GST Rules, 2017, or if they supply specified goods: areca nuts; pan masala; tobacco and manufactured tobacco substitutes; and essential oils, identified by Chapters/Headings/Tariff Items in the First Schedule to the Customs Tariff Act, 1975, with the First Schedule's interpretative rules applying to this notification.

Local delivery services included in the notification, except when supplied via e commerce operators who are liable for registration.
A new clause (v) is inserted into the existing Finance Department notification to cover services by way of local delivery, except where the supplier provides such services through an electronic commerce operator and is liable for registration under the Act's registration provision. The amendment is effected under sub-section (5) of Section 9 of the Odisha GST Act and comes into force on 22nd September 2025 as a formal modification to the prior notification.

De-notification of SEZ: central rescission enables removal of SEZ status, enabling reversion to state land use controls.
The Central Government rescinded prior notifications establishing a sector-specific SEZ for IT/ITES in Bangalore and authorized full de-notification of the area under the first proviso to rule 8 of the SEZ Rules, following the developer's proposal, the State government's No Objection Certificate and the Development Commissioner's recommendation; the area will thereafter conform to State land use guidelines and the rescission preserves prior acts or omissions.

GST Appellate Tribunal appeal filing deadline extended for pre-April 2026 orders, with three-month limit applying thereafter.
The filing period for appeals before the GST Appellate Tribunal is extended for orders communicated before 1 April 2026, allowing such appeals to be filed up to 30 June 2026. For orders communicated on or after 1 April 2026, the ordinary three-month limitation period applies from the date of communication of the order to the person preferring the appeal.

Principal Bench jurisdiction: appeals with identical questions or specified IGST and CGST issues to be heard exclusively.
Notification requires exclusive hearing by the Principal Bench for appeals: (i) pending before two or more State Benches where the President is satisfied an identical question of law is involved; (ii) involving one or more issues covered by specified provisions of the Integrated Goods and Services Tax Act; and (iii) involving one or more issues covered by specified provisions of the Central Goods and Services Tax Act, pursuant to the third proviso to subsection (5) of section 109 of the Central Goods and Services Tax Act.

GST amendment exempts life and health insurance for individual insureds and excludes e commerce local delivery from goods transport agency.
The amendment excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency entry and introduces exempt entries for life and health insurance services provided to an insured who is not a group, including reinsurance of those services. The exemption applies where the insured is an individual or an individual and family (as defined in the policy). It also defines "group" for these entries and specifies "health insurance business" to include sickness, medical, surgical, hospital expense benefits, travel cover and personal accident cover.

GST rate revisions modify tax rates and restrict input tax credit for specified transport, courier, delivery, and job work services.
Amendments revise central tax rates and impose conditions on input tax credit for specified transport, courier, delivery, multimodal transport, renting of goods carriage, job-work and manufacturing-related services by substituting entries, rates and provisos in the notification SRO-GST-11/2017-Tax (Rate). Key changes include substitution of rates, insertion of credit denial provisos where input tax credit has been taken or where input services attract higher rates, illustrative credit computation for multimodal transport, and new or clarified definitions and explanations governing applicability.

Construction materials now subject to 6% state GST on intra State supplies in Jammu and Kashmir.
Notifies a State Tax rate of 6% on specified construction materials for intra State supplies within Jammu and Kashmir, listing fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles by tariff entries, and directing that tariff terms and interpretation rules follow the First Schedule to the Customs Tariff Act, 1975 while undefined terms bear meanings from the Jammu and Kashmir and Integrated GST Acts.

Handmade and handcrafted goods now attract reduced GST rates under substituted tariff entries, affecting diverse artisan products.
The Government amends Notification No. SRO-366/2018 by substituting the existing tariff Table with a new schedule enumerating specific handcrafted and handmade goods and assigning reduced GST rates-mainly 2.5%, with 1.5% for certain filigree and imitation jewellery items-across discrete tariff items and descriptive entries, taking effect on 22 September 2025.

Jammu and Kashmir GST amendment substitutes schedule reference in prior rate notification, effective 22 September 2025.
Substitutes the cross-reference in the earlier GST rate notification with reference to Schedule II or Schedule III of the new rate notification, under the Government's power conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017, on the Council's recommendation and in public interest; effective 22 September 2025.

GST rate table amended: column (4) entry for S. No. 1 substituted with 9% effective 22 September 2025.
Under section 11(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the Council's recommendation, substitutes the TABLE entry in column (4) against S. No. 1 of SRO GST 3/2017 with 9 %, effective 22 September 2025.

GST exemption for a broad schedule of intra State goods, including agricultural, essential and specified medicinal items from State tax.
The Government, under Section 11(1) of the Jammu and Kashmir GST Act, supersedes a prior notification and exempts from the whole of State tax intra State supplies of goods specified by tariff item, heading or Chapter in the appended Schedule; the exemption covers a wide range of agricultural, food, animal, fishery, seed, basic commodity, handicraft and other enumerated goods, with interpretive definitions for terms such as unit container, pre packaged and labelled, tariff nomenclature and Government entity, and is supplemented by Annexures listing specified drugs and indigenous handmade musical instruments.

Exemption from filing annual GST returns for small taxpayers reduces compliance obligations for eligible registrants.
Exemption from filing annual GST return is granted for registered persons whose aggregate turnover in any financial year is up to two crore rupees; the exemption applies for the annual return relating to the financial year 2024-25 and onwards and is issued by the Commissioner under the first proviso to sub-section (1) of section 44 of the Bihar Goods and Services Tax Act, 2017 on the recommendations of the Council.

Restriction on provisional refund: Aadhaar authentication and suppliers of specified goods barred from provisional GST refunds.
Restriction on provisional refund bars registered persons who have not completed Aadhaar authentication and persons supplying goods specified by tariff classifications - areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils - from receiving provisional refunds; the notification applies the First Schedule interpretation rules of the Customs Tariff Act to identify covered goods and takes effect from 1 October 2025.

Commencement of amendment provisions: specified sections of the Bihar GST Amendment Act appointed to commence on a notified date.
Appoints the 1st day of October, 2025 as the commencement date for clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Bihar Goods and Services Tax (Amendment) Act, 2025 by notification under clause (b) of sub section (2) of section 1, issued by the State tax administration with the stated file reference.

GST local delivery services excluded unless supplier via e commerce operator is liable for registration.
Amendment inserts a conditional exemption into the tax rate notification excluding services by way of local delivery, except where the supplier furnishes such services through an electronic commerce operator and the supplier is liable for registration; the change modifies SRO GST 17/2017 and takes effect on 22 September 2025.

Local delivery services are addressed, excluding suppliers via electronic commerce operators who are liable for registration.
The amendment inserts clause (v) to treat services by way of local delivery, except where the person supplying such services through an electronic commerce operator is liable for registration under the Act, thereby excluding those registered suppliers from the clause's application and taking effect from 22nd September 2025.