Seeks to propose MGST rate of 6% on fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building b...
Amendment in Notification No. F.NO.FIN/REV-3/GST/1/08(Pt-1)"T" dated the 30th June, 2017
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Local delivery services covered by Nagaland SGST notification, except where e commerce suppliers are liable for registration. The notification amends the earlier Finance Department notification by inserting clause (v) to cover services by way of local delivery, except where the supplier of such services through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Nagaland Goods and Services Tax Act, 2017; the amendment takes effect on 22nd September 2025.
Amendment in Notification No. F.NO.FIN/REV-3/GST/1/08(Pt-1) "O" dated the 30th June, 2017
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Nagaland SGST amends GST rules to exempt individual life and health insurance and clarify group and delivery definitions. The notification inserts exemptions under Heading 9971 for life and health insurance services provided to insured persons who are not a group, and for reinsurance of those services, clarifies that the exemption applies to contracts covering an individual or an individual and family, revises the definition of goods transport agency to exclude electronic commerce operators providing or through whom local delivery services are provided, defines group for exemption purposes, and defines health insurance business, effective 22 September 2025.
Notify the NGST rate on Specified Construction Materials (like Bricks, tiles etc.)
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Nagaland notifies 6% SGST on specified construction materials for intra State supplies effective 22 September 2025. Notification designates a state tax rate of 6 percent on specified construction materials for intra State supplies, listing tariff entries for fly ash bricks and aggregates, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; tariff references follow the First Schedule to the Customs Tariff Act and undefined terms adopt meanings from relevant GST Acts. The notification takes effect on 22 September 2025.
Amendment in Notification F.NO.FIN/REV-3/GST/1/08(Pt-1)/222 dated the 26th July, 2018
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Handicraft goods notified with reduced GST rates, largely 2.5% (some 1.5%), effective 22 September 2025. This notification substitutes a new tariff table prescribing concessional GST rates on specified handcrafted and artisanal goods, assigning a predominant rate of 2.5% to most listed items and 1.5% to certain filigree and imitation jewellery, and takes effect on 22 September 2025.
Amendment in Notification F.NO. FIN/REV- 3/GST/1/08(Pt-1) "F" dated the 30th June, 2017
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GST: tax rate for a listed entry revised to 9%, effective 22 September 2025 by notification. The State Finance Department, exercising powers under sub-section (1) of section 11 of the Nagaland GST Act and on the Council's recommendation, substitutes the entry in column (4) against S. No. 1 in the earlier notification with "9%"; the amendment takes effect on 22nd September 2025.
State GST rate notified for specified bricks classifying fly ash, building and roofing bricks for intra state supplies. Notifies a State Goods and Services Tax rate of 6 per cent on intra State supplies of specified brick and related building material goods as listed in the Schedule, linking each taxable description to its tariff item entry.
Seeks to amend the existing notification pertaining to the concessional GST rate on specified handicraft items
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Handicraft GST rates updated: most items 2.5%, select jewellery 1.5%, effective 22 Sep 2025. Substitutes the prior concessional GST Table under section 11(1) by listing specified handcrafted goods with tariff references and assigning reduced rates-predominantly 2.5% and 1.5% for certain jewellery/filigree-thereby defining eligible handicraft items for concessional tax treatment.
Seeks to amend Notification No.F.12(56)FD/Tax/2017-Pt.-II-173, dated the 25th January, 2018
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Rajasthan GST amends prior notification to substitute Schedule IV with Schedule II or III, effective 22 September 2025. The State Government, under section 11(1) of the Rajasthan Goods and Services Tax Act, 2017 and on the Council's recommendation, substitutes the reference to "Schedule IV of Notification No. F.12(56)FD/Tax/2017-Pt-I-40" with "Schedule II or Schedule III of Notification No. F.12(5)FD/Tax/2025-05" in the earlier notification; the amendment takes effect on 22 September 2025.
Amendment in Notification No. F.12(56)FD/Tax/2017-Pt-I-42, dated the 29th June, 2017
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GST rate amendment for a specified table entry under Rajasthan GST Act, substituting the earlier rate and fixing its commencement. The State Government, on the Council's recommendation and under sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, substitutes the entry in the TABLE against S. No. 1, column (4) of notification F.12(56)FD/Tax/2017-Pt-I-42 with the revised rate value, and specifies the date on which this substitution shall come into force.
Deadline Extended up to 30th June 2026 and Standard 3-Month Limit Applicable from 1st April 2026
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Appeal filing deadline extended for orders communicated before April, while a three-month filing limit applies thereafter. The Government notifies that appeals to the Appellate Tribunal in cases where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within the standard three-month period from communication.
Amendment in Notification No. 8/2018-State Tax (Rate), dated the 25th January, 2018
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Meghalaya GST: Notification No.8/2018 amended to reference Schedules II or III of Notification No.9/2025, effective 22 Sept 2025. The notification substitutes the words "Schedule IV of Notification No. 1/2017 - State Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025 - State Tax (Rate)" in Notification No. 8/2018, effectuated under the Meghalaya GST enabling provision; the substitution takes effect on 22 September 2025.
Amendment in Notification No. ERTS(T) 65/2017/17, dated 29th June, 2017
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Meghalaya GST: local delivery services excluded unless supplier via e commerce operator is liable for registration. Insertion adds an exclusion for services by way of local delivery, except where such services supplied through an electronic commerce operator are provided by a supplier who is liable for registration under the Meghalaya Goods and Services Tax framework; the amendment is effective 22nd September, 2025.
Amendment in Notification No. ERTS(T) 65/2017/12, dated 29th June, 2017
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Meghalaya GST amends exemptions: individual life and health insurance covered; e commerce local delivery excluded from an entry. The notification inserts exemptions for life and health insurance services provided to non-group insureds and their reinsurance, excludes local delivery services provided by or through an Electronic Commerce Operator from a specified entry, and amends definitions: narrowing 'goods transport agency' to exclude such e-commerce operators, defining 'group' for insurance purposes, and defining 'health insurance business'. The amendments commence on 22 September 2025.
Seeks to propose MGST rate of 6% on fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, earthen or roofing tiles
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Fly ash bricks and specified building bricks now attract 6% GST from 22 Sept 2025. Notifies a 6 per cent state tax on intra State supplies of specified building materials, listing tariff entries for fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; applies Customs Tariff interpretation rules for classification and adopts definitions from the GST enactments, and states the commencement date for the rate change.
Amendment in Notification No. 21/2018 - State Tax (Rate), dated the 26th July, 2018
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Handicraft and artisanal goods assigned GST rates-predominantly 2.5% with select items at 1.5%-effective 22 September 2025. The notification substitutes the state tax rate table to list handcrafted and artisanal goods by tariff headings and descriptions, assigning most listed items a reduced GST rate of 2.5% and specified items (notably silver filigree and certain imitation jewellery) a reduced rate of 1.5%; the amendment is promulgated under the state GST Act and comes into effect on 22 September 2025.
Amendment in Notification No. 8/2018-State Tax (Rate), dated the 25th January, 2018
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Meghalaya GST notification substitutes Schedule II reference and fixes commencement date of September 22, 2025. Under section 11(1) of the Meghalaya GST Act and on Council recommendation, the Government substitutes "Schedule IV of Notification No. 1/2017 -State Tax (Rate)" with "Schedule II of Notification No. 9/2025 - State Tax (Rate)" in Notification No. 8/2018-State Tax (Rate); the amendment is effected by administrative notification and comes into force on 22 September 2025.
Amendment in Notification No. ERTS(T)65/2017/3, dated 29th June, 2017
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Meghalaya GST notification amended to substitute 9% rate entry, effective 22 September 2025, under statutory power. The Government amends a prior Meghalaya GST notification to substitute the entry in column (4) against Sl. No. 1 of the table with the rate "9%", altering the tax schedule entry specified; the amendment is made under the statute's rule making powers and comes into force on 22 September 2025.
Amendment in Notification No. ERTS(T) 65/2017/11, dated 29th June, 2017
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GST rate changes for specified services and new input tax credit restrictions effective 22 Sept 2025 and 1 April 2025. Amendments substitute central tax rates for specified services and add provisos restricting input tax credit where credit on goods or services used in supplying the service has not been taken, revise schedule entries for transport, rental, postal/courier/delivery, job work and other services, and insert definitions for goods transport agency exclusions, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter; further explanatory notes on "premises" and registration amendment are added effective 1 April 2025.
Supersession of the Notification No. ERTS(T) 65/2017/2, dated 29th June, 2017
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Meghalaya GST exempts listed agricultural, food, medical and essential goods from state tax on intra State supplies. The Government of Meghalaya exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9 of the Meghalaya GST Act, 2017, superseding the prior 2017 notification. The Schedule lists numerous tariff items and goods (with distinctions for fresh/chilled and pre packaged and labelled items), includes Annexures detailing specified drugs and indigenous musical instruments, and sets definitions and interpretive rules for terms such as unit container, pre packaged and labelled, and Government entity.
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.
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Annual return filing exemption for small GST taxpayers with turnover up to two crore rupees under Assam SGST rules. Exemption from filing the annual return is granted to a registered person whose aggregate turnover in a financial year is up to two crore rupees, with effect from the financial year 2024-25 onwards, under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017. The exemption operates for registered persons meeting the specified turnover threshold and applies to the annual return for the relevant financial year, reflecting a turnover-based relaxation in return-filing compliance under the Assam SGST framework.
Minimum wages and wage compliance rules under the Code on Wages set wage norms, records, deductions, bonus and claim procedures. Prescribes draft Central rules under the Code on Wages, 2019 for minimum wages, floor wage, payment of wages, bonus, claims, registers, forms, and Central ... Summary
Minimum wages and wage compliance rules under the Code on Wages set wage norms, records, deductions, bonus and claim procedures.
Prescribes draft Central rules under the Code on Wages, 2019 for minimum wages, floor wage, payment of wages, bonus, claims, registers, forms, and Central Advisory Board procedure. The rules fix wage computation norms based on a standard working-class family, regulate dearness allowance revision, working hours, weekly rest, night shifts, deductions, advances, fines, bonus set on and set off, and the handling of undisbursed dues. They also require prescribed employee records, wage slips, annual returns, and complaint and appeal procedures, while updating occupational skill classifications in Schedule E.
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