Provisional refund restriction: denial of provisional GST refunds to non Aadhaar authenticated persons and suppliers of specified goods.
Restriction under Section 54(6) of the Jharkhand GST Act bars provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B of the CGST Rules and to those supplying specified goods (areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils), with tariff nomenclature interpreted by reference to the First Schedule to the Customs Tariff Act, 1975; effective 1 October 2025.

Jharkhand sets reduced GST rates for specified handcrafted goods-mainly 2.5% (some 1.5%)-effective 22 September 2025.
The notification replaces the prior tariff table to set specified State GST rates for a detailed list of handcrafted and handmade goods, assigning mainly 2.5% and selected 1.5% rates, with the revised schedule effective from 22 September 2025 and issued as an amendment to the earlier State Tax (Rate) notification.

Jharkhand SGST amends a state tax notification replacing a schedule reference, effective from 22 September 2025.
The amendment substitutes the reference "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-State Tax (Rate). The change is effected under the goods and services statute on Council recommendation and is deemed effective from 22 September 2025.

Jharkhand SGST amendment: rate for S.No.1 set at 9% notification applies from 22 Sept 2025.
This amendment replaces the entry in column (4) of the Table against S.No.1 in Notification No. 11/2017 State Tax (Rate) with 9%, issued under section 11(1) of the Jharkhand GST Act, and is deemed effective from the 22th day of September, 2025.

State tax exemption for specified intra State goods under Jharkhand GST, exempting whole of State tax on listed supplies.
The notification, issued under section 11(1) of the Jharkhand GST Act, 2017, supersedes Notification No. 02/2017 and exempts from the whole of State tax under section 9 intra State supplies of goods listed in the appended Schedule, subject to saving for prior actions. It defines key terms including "unit container", "pre packaged and labelled" (per the Legal Metrology Act), and "Government entity", and applies the interpretation rules of the Customs Tariff First Schedule. Annexure I lists specified drugs and Annexure II lists indigenous handmade musical instruments; several entries are qualified by conditions such as seed quality or exclusion of pre packaged goods.

Commencement of Section six provisions: Kerala appoints October as the effective month for specified GST-related provisions.
The Government appoints the 1st day of October, 2025 as the date on which the specified sub-clauses and sub-sections of section 6 of the Kerala Finance Act, 2025 shall come into force, exercising the power conferred by clause (b) of sub-section (2) of section 1. The notification follows recommendations of the Goods and Services Tax Council and is intended to give statutory effect to the commencement of those identified provisions.

Kerala restricts provisional GST refunds for Aadhaar-unauthenticated taxpayers and suppliers of areca nuts, pan masala, tobacco, essential oils.
The Government notifies that registered persons shall not be allowed refund on a provisional basis under section 54(6) of the Kerala GST Act if they (a) have not undergone Aadhaar authentication under rule 10B of the Kerala GST Rules, 2017; or (b) are engaged in supply of goods listed in the Table-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-with tariff references as per the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1 October 2025 and applies the First Schedule interpretation rules to this notification.

Extension of exemption cessation dates for Chapter 9801 goods, delaying expiry and prescribing revised termination timing.
Amendment to Notification No. 50/2017-Customs replaces provisos and substitutes expiry figures in the TABLE so that item (i) at S. No. 597 ceases to have effect earlier than items (iii) and (v), and S. Nos. 598, 601, 602 and 603 have their column (3) expiry figures replaced to reflect a later cessation; the amendment is promulgated under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and takes effect from the stated commencement date.

Protected-system status restricts PFMS infrastructure access to persons holding written, purpose-specific authorisation for approved operational needs.
Computer resources supporting the Public Financial Management System application, including modules, web portals, databases and associated dependencies, are declared protected systems under section 70 of the Information Technology Act, 2000. Access is restricted to designated employees, authorised service-provider or vendor personnel requiring need-based access, and authorised consultants, regulators, government officials, auditors or stakeholders requiring case-specific access. Written authorisation from the Public Financial Management System is required for each category.

Import policy change: jewellery HS codes shifted from free to restricted, imposing new import controls for a limited period.
The import policy for specified jewellery items under Chapter 71 of ITC (HS) 2022 has been amended: classifications for certain silver jewellery items have been changed from Free to Restricted in Schedule I (Import Policy), effective immediately and continuing until 31.03.2026, requiring importers to comply with applicable restrictions and licensing conditions.

Registration requirement for non-basmati rice exports: exports permitted only after contracts are registered with APEDA.
Export of non-basmati rice under the relevant ITC (HS) codes remains classified as free but is now permitted only upon registration of contracts with the Agricultural and Food Products Export Development Authority. The Central Government has added this administrative condition under its trade-regulation powers and the Foreign Trade Policy, making contract registration a mandatory precondition for lawful export of non-basmati rice under the specified export policy schedule.

Second Generation Ethanol export controls require authorisation and feedstock certification for permitted fuel and non fuel exports.
Export of Second Generation ethanol-ethanol from cellulosic, lignocellulosic and non-food biomass that achieves low CO2/high GHG reduction and does not compete with food crops-and meeting IS 15464 specifications is permitted for fuel and non-fuel uses only subject to a valid Export Authorisation and feedstock certification from the relevant competent authority.

Special Economic Zone designation triggers formation of an approval committee and deemed inland container depot status for the area.
Notification designates an 11.541 hectare area at Village Hirapur as a Special Economic Zone under the SEZ Act, 2005, following approval under section 3; lists the survey numbers comprising the total area and issues the designation under section 4(1) and rule 8 of the SEZ Rules. The Central Government constitutes an Approval Committee under section 13 for purposes of section 14 with specified ex officio members, State nominees and the developer's representative as special invitee, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act.

Delegation of Commissioner powers under Rule 23 to Additional Commissioner of State Tax (HQ) for administration of Goa GST.
Delegation of authority under the first proviso to sub-rule (1) of Rule 23 of the Goa Goods and Services Tax Rules, 2017: the Commissioner of State Tax delegates the powers conferred upon the Commissioner under that proviso to the Additional Commissioner of State Tax (HQ), authorising the Additional Commissioner to exercise the specified functions and discretion under the rule for administration of the state GST.

SCOMET export control list revised, updating controlled categories and licensing rules; changes take effect 30 days after notification.
Notification No. 31/2025 26 amends Appendix 3 (SCOMET List) of Schedule II (Export Policy), ITC(HS), 2022 to update controlled items and categories in alignment with multilateral export control regimes. The revised Appendix 3 will be uploaded to the DGFT website and takes effect 30 days after issue. The revision recalibrates export licensing, prohibitions and authorisation routes across nuclear materials (Category 0), toxic chemicals (Category 1), micro organisms and toxins (Category 2), materials, aerospace and related technology and software, while preserving category specific notes, licensing authorities and procedural requirements.

SGST exemption schedule reference is replaced, aligning the exemption notification with the revised state tax schedule.
Madhya Pradesh SGST exemption notification is amended to replace its reference to Schedule IV of the earlier rate notification with Schedule II of the notification dated 19 September 2025. Made under the State Government's exemption power under the Madhya Pradesh Goods and Services Tax Act, 2017, on the Council's recommendations, the amendment takes effect from 22 September 2025.

GST annual return exemption relieves eligible registered persons with qualifying aggregate turnover from annual filing from financial year 2024-25 onward.
Registered persons whose aggregate turnover in any financial year does not exceed two crore rupees are exempted from furnishing the annual return under the first proviso to section 44(1) of the Madhya Pradesh Goods and Services Tax Act, 2017. Coverage begins with financial year 2024-25 and subsequent financial years, and the measure is deemed effective from 17 September 2025.

Provisional GST refunds are unavailable to unauthenticated registrants and suppliers of specified listed goods under the refund framework.
Provisional refund is not available to registered persons who have not completed Aadhaar authentication. It is also unavailable to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. The specified goods are classified under the relevant Customs Tariff chapters, headings, sub-headings and tariff items, with classification determined using the applicable tariff interpretative rules and notes.

Local delivery services through e-commerce operators exempted from state registration when supplier not liable, affecting GST rate coverage.
Insertion into the State Tax (Rate) notification exempts local delivery services supplied through an electronic commerce operator where the supplier is not liable for registration under the Delhi Goods and Services Tax registration provision; the amendment takes effect from 22nd September, 2025 as a further amendment to notification No. 17/2017-State Tax (Rate).

Insurance exemption scope for individual and family contracts clarified, excluding group policies and defining health insurance coverage.
The amendment excludes local delivery services provided by or through an electronic commerce operator from the relevant entry, narrows the definition of goods transport agency to exclude such operators, and inserts exempt entries under Heading 9971 for life and health insurance services provided to insureds who are not groups, plus reinsurance of those services. Explanations clarify applicability to individual or individual and family contracts and define "group" to include employer employee and certain non employer groups; "health insurance business" is also defined.