GST rate amendment updates the statutory rate entry for a listed supply, changing the notified rate effective later this month.
The notification amends Notification No. 3/2017 by substituting the TABLE entry against S. No. 1, column (4) with a new rate; issued under the Bihar Goods and Services Tax Act, 2017 on the recommendation of the Council and made effective on 22nd September 2025 by the Commercial Taxes Department.

GST rate substitution alters the state tax entry for a listed item, effective from the notified commencement date.
The Finance Department notification amends the State Tax (Rate) table by substituting the entry in column (4) against S. No. 1 with 9%, thereby altering the applicable state GST rate for that listed item; the amendment is made on the recommendations of the GST Council and takes effect from the stated commencement date set out in the notification.

Concessional CGST rate revised for petroleum and coal bed methane supplies; substitution lowers the rate, effective from notified date.
The notification amends Notification No. 3/2017 Central Tax (Rate) by substituting the entry in column (4) against S. No. 1 in the TABLE with "9%", thereby revising the concessional CGST rate applicable to specified supplies for petroleum operations and coal bed methane operations; the amendment is issued under section 11(1) of the Central Goods and Services Tax Act, 2017 and shall come into force on 22 September 2025.

Concessional IGST rate for petroleum and coal bed methane supplies amended, altering the rate and setting an effective date.
Amends the concessional rate for inter State supplies of specified goods used in petroleum operations and coal bed methane operations by substituting the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Integrated Tax (Rate); issued under section 6(1) of the Integrated Goods and Services Tax Act, 2017 on the recommendations of the Council, with a stated commencement date and departmental file reference.

UTGST rate change: substitution of the table entry for specified petroleum and coal bed methane supplies, effective as notified.
Substitutes the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Union Territory Tax (Rate) with a new rate of 9% for specified goods for petroleum operations and coal bed methane operations, under section 8(1) of the Union Territory GST Act, effective on the 22nd day of September, 2025.

GST Exemption for specified intra State goods: state tax not leviable where items fall within the Schedule.
The notification exempts intra State supplies of goods described in the appended Schedule from the whole of the State GST leviable under section 9, superseding the prior 2017 rate notification. The Schedule lists categories and tariff items including agricultural produce, foodstuffs, live animals, seeds, certain drugs and medical items, indigenous musical instruments and specified religious and educational goods. Definitions for "unit container", "pre packaged and labelled" and references to tariff Chapters are prescribed and the notification identifies Annexures containing specific drug and instrument lists and a definition of "Government entity."

Arunachal Pradesh GST exemptions exempt specified intra State goods from state tax under Section 9, effective 22 September 2025.
The State Government exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under Section 9 of the Arunachal Pradesh GST Act, with applicability determined by Customs Tariff First Schedule interpretation rules and defined terms such as unit container, pre packaged and labelled, and Government Entity; the notification takes effect on 22nd September, 2025.

State tax exemption for specified intra-State goods expands coverage subject to packaging, classification, and supply-specific conditions.
Intra-State supplies of goods listed in the schedule are exempted from the whole of State tax under the Tripura State Goods and Services Tax Act, 2017, with effect from 22 September 2025. The exemption covers extensive categories of agricultural produce, food items, seeds, medicines, educational and cultural goods, specified traditional articles, hearing aids and other listed goods and supplies. Many exemptions for retail commodities apply only where goods are not pre-packaged and labelled. Tariff classification and interpretation follow the Customs Tariff framework, while defined terms govern unit containers, pre-packaged and labelled goods, and Government entities.

State tax exemption on specified intra State goods, removing SGST liability for listed essential agricultural and medical items.
Exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax under section 9 of the Maharashtra Goods and Services Tax Act, 2017, superseding Notification No. 2/2017-State Tax (Rate) insofar as indicated, on Council recommendation and in the public interest. The exemption covers specified agricultural produce, foodstuffs, live animals, seeds, basic commodities, medicines listed in Annexure I, indigenous instruments in Annexure II and other enumerated items, subject to packaging, form and definitional qualifications set out in the Explanation. Effective from 22nd September, 2025.

Intra-regional supplies of specified goods exempted from local tax; comprehensive goods list and definitions apply, effective 22 Sep 2025.
The notification exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax under section 9 of the Gujarat Goods and Services Tax Act, 2017, superseding an earlier 2017 notification for those goods. It details covered tariff items and descriptions (including distinctions for fresh/chilled and pre packaged goods), lists specified drugs and indigenous instruments in Annexures I and II, and supplies definitions and interpretive rules (unit container, pre packaged and labelled, tariff terminology, and Government entity). The exemption is effective 22 September 2025.

Exemption from UTGST on specified intra State goods, removing Union territory tax for listed supplies effective from notification.
Exempts from Union Territory Goods and Services Tax (UTGST) the intra State supply of goods specified in the Schedule, covering tariff items and descriptive entries listed, subject to specified exclusions (including pre packaged and labelled goods in certain headings), conditional supplies such as lotteries and government grant funded transfers, and further defined terms. The Schedule is supported by interpretative rules applying Customs Tariff nomenclature and includes Annexure I (specified drugs) and Annexure II (indigenous musical instruments).

Absolute exemption from IGST on specified inter State supplies of goods, subject to packaging and interpretation rules.
The notification grants absolute IGST exemption for inter State supplies of goods enumerated in the Schedule, effective 22 September 2025, exempting the whole integrated tax under the IGST Act. It lists specific chapters, headings and tariff items (including agricultural produce, foodstuffs, seeds, feeds, select drugs in Annexure I and indigenous musical instruments in Annexure II) and sets conditions for applicability such as exclusions for "pre packaged and labelled" goods, form specific entries (fresh/chilled or other), and conditional exemptions for lottery supplies and government/grant based transfers; definitions and interpretation rules are provided.

Exemption of intra State supplies from central GST for goods specified in the notification Schedule, subject to defined conditions.
Exemption of intra State supplies of goods from the whole of central tax under section 9 is granted where those goods are described in the appended Schedule by tariff item, heading, sub heading or Chapter; the notification includes definitions for unit container and pre packaged and labelled, ties tariff terminology to the Customs Tariff First Schedule, defines Government entity by form and equity/control, and incorporates Annexure I (listed drugs) and Annexure II (listed indigenous handmade musical instruments).

Intra-State goods taxation is restructured through tariff-based schedules prescribing differentiated State tax treatment for specified product categories.
State tax rates on intra-State supplies of goods are re-notified through seven schedules classified by Customs Tariff entries and corresponding descriptions. The schedules prescribe distinct rates for specified goods, including lower-rate agricultural, food, medical, renewable-energy and assistive goods; general industrial and manufactured goods; higher-rate beverages, specified vehicles and actionable claims; precious metals, jewellery, diamonds and stones; and tobacco-related products. Classification remains subject to product descriptions, exclusions, packaging requirements, valuation rules, sale-value limits and use-based conditions. Customs Tariff interpretative rules apply, and undefined expressions follow GST enactments.

CGST rate schedules for specified goods are revised from 22 September 2025 across multiple tax slabs.
Central Government notifies revised CGST rates for intra-State supplies of goods from 22 September 2025, superseding the earlier rate notification subject to prior things done or omitted. The schedules prescribe rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% for specified goods, determined by the corresponding tariff item, sub-heading, heading or Chapter. The notification also defines unit container and pre-packaged and labelled, and applies the Customs Tariff interpretation rules.

IGST rate schedules for inter-State goods supplies revised with multiple slab rates and detailed tariff-linked classifications.
Integrated tax rates on inter-State supplies of goods are notified through a revised schedule structure, superseding the earlier integrated tax rate notification subject to saving of things done or omitted before supersession. The notification prescribes multiple rate slabs across appended schedules, including 5%, 18%, 40%, 3%, 0.25%, 1.50% and 28%, with each rate linked to specified tariff items, headings, sub-headings and goods descriptions. It also defines unit container and pre-packaged and labelled, adopts customs tariff interpretation rules, and states that it comes into force on 22 September 2025.

Union Territory tax rate schedules set varied GST slabs for intra-State goods supplies, with classification rules and packaging-based conditions.
Union Territory tax is notified on intra-State supplies of goods by reference to appended rate schedules, with rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% applying to the goods described in the corresponding entries. The notification supersedes the earlier union territory tax rate notification, subject to things done or omitted before supersession, and operates from 22 September 2025. It also provides definitions for unit container and pre-packaged and labelled, and applies Customs Tariff interpretive rules for classification.

GST compensation cess: rates on specified goods set to nil, removing cess liability for the listed entries.
The Central Government amends Notification No. 1/2017-Compensation Cess (Rate) by substituting the entry "Nil" in column (4) of the Schedule against multiple specified serial numbers, thereby replacing the listed compensation cess rate entries with "Nil." The notification records its commencement date and cites the principal notification and its most recent prior amendment.

Registered persons with aggregate turnover up to two crore rupees are exempt from filing the annual GST return for 2024-25 onwards.
Exempts registered persons from filing the annual GST return for the financial year 2024-25 onwards where the registered person's aggregate turnover in the financial year does not exceed two crore rupees, issued by the Commissioner under the first proviso to section 44(1) of the Jammu and Kashmir GST Act, 2017 on Council recommendation.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver sets customs valuation consequences.
Central Board of Indirect Taxes & Customs, under sub section (2) of section 14 of the Customs Act, 1962, substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal non tariff notification to fix tariff values for specified imported goods-setting USD per metric tonne values for edible oils, brass scrap and areca nut, and unit USD values for specified forms of gold and silver-with descriptive entries and explanatory clarifications for covered categories.