Local delivery services exclusion amended; suppliers via electronic commerce operators liable for registration may lose the exemption.
The notification inserts clause (v) excluding services by way of local delivery, except where the supplier provides such services through an electronic commerce operator and is liable for registration under sub section (1) of section 22 of the Kerala State Goods and Services Tax Act, 2017.

Puducherry restricts provisional GST refunds for registered persons lacking Aadhaar authentication or dealing in specified goods.
Notification bars provisional refunds under section 54(6) to registered persons who have not completed Aadhaar authentication under the Puducherry GST Rules and to persons supplying areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils as identified by specified Chapter/heading/sub heading/tariff items; terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act and the restriction takes effect from 1 October 2025.

Local delivery services through electronic commerce operators receive specified GST treatment, except where the supplier is liable for registration.
Local delivery services supplied through electronic commerce operators are added to the services specified under section 9(5) of the Madhya Pradesh Goods and Services Tax Act, 2017. The added category excludes supplies where the person supplying local delivery services through the operator is liable for registration under section 22(1). The amended treatment takes effect from 22 September 2025.

GST rate entry amendment substitutes the prescribed rate and takes effect from its stipulated commencement date.
The State Government, acting under section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 on Council recommendations, amends the Table at serial number 1. The entry in column (4) is substituted with "9%". The amendment retains the existing serial number and table location and comes into force on 22 September 2025.

Handicraft GST rate schedule: listed goods carry specified rates, while silver filigree and handmade imitation jewellery receive separate treatment.
The State GST rate schedule for specified handicraft goods is revised by substituting the complete tariff-based table under section 11(1). The table assigns a 2.5% rate to most listed handcrafted and handmade goods, including articles of wood, paper, natural fibres, textiles, stone, clay, glass, base metals, furniture, toys, paintings and sculptures. Silver filigree work and handmade imitation jewellery are separately assigned a 1.5% rate. The revised schedule applies from 22 September 2025.

State tax on specified construction materials is fixed for intra-State supplies, with tariff classifications governing product coverage.
State tax at 6 per cent applies to intra-State supplies of fly ash bricks, aggregates and blocks; specified bricks; building bricks; and earthen or roofing tiles within designated Customs Tariff classifications. Classification follows the First Schedule to the Customs Tariff Act and associated interpretative rules, notes and explanatory notes. Undefined expressions retain their GST enactment meanings. The rate applies from 22 September 2025.

Local delivery services get a GST exemption carve-out, except when supplied through e-commerce operators by registrable persons.
The Uttarakhand GST exemption notification is amended to insert a new category for services by way of local delivery, except where such services are supplied through an electronic commerce operator by a person who is liable for registration under the Uttarakhand Goods and Services Tax Act, 2017. The amendment takes effect from 22 September 2025.

GST exemption changes for local delivery services and non-group insurance cover reshape Uttarakhand SGST treatment of specified supplies.
Amends the Uttarakhand SGST exemption notification by excluding local delivery services provided by an electronic commerce operator from the relevant goods transport entry, and by inserting exemption entries for life insurance and health insurance services supplied to non-group insured persons, including individual and family contracts, together with reinsurance of those services. The notification also revises the definition of goods transport agency and inserts definitions of group and health insurance business for the purposes of the insurance exemptions. The amendments take effect from 22 September 2025.

GST rate amendments reshape transport, delivery, job work and service classifications with updated credit conditions and definitions.
The Uttarakhand State GST notification amends the rate schedule for specified services under the existing framework, revising tax rates and conditions for transport, delivery, job work, professional services, sporting events, beauty and physical well-being services, and other miscellaneous services. Several entries are substituted, omitted, or reclassified, and concessional rates are made subject to conditions such as non-availment of input tax credit. The notification also updates definitions of goods transport agency, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter, and clarifies the meaning of premises for hotel accommodation services.

GST rate on specified construction materials set at six per cent for listed intra-state supplies.
A state tax rate of 6 per cent is notified for intra-State supplies of specified construction materials under the Uttarakhand Goods and Services Tax Act, 2017, covering fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification adopts Customs Tariff Act classifications and interpretative rules, and applies definitions from the Uttarakhand Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. It comes into force on 22 September 2025.

Uttarakhand GST rate amendment revises handicraft and artware entries, with most goods taxed at a concessional rate.
The Uttarakhand Goods and Services Tax notification is amended by substituting the existing table of entries for specified handicraft and artware goods. The revised table covers handcrafted candles, bags, carved wood products, mats and basketry, hand-made paper, textile handicrafts, stone, ceramic, glass and metal artware, furniture, toys, carved natural-material articles, hand paintings, and sculptures. Most entries are set at 2.5%, while silver filigree work and handmade imitation jewellery are set at 1.5%. The amendment comes into force on 22 September 2025.

GST exemption notification amendment revises schedule references and brings the updated entry into force on 22 September 2025.
The State Government amended the existing Uttarakhand GST exemption notification by substituting the reference to Schedule IV of the earlier notification with a reference to Schedule II or Schedule III of the specified later notification. The amendment was issued under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council and was stated to be made in public interest. The notification comes into force on 22 September 2025.

GST rate notification amendment substitutes the table entry with 9% and applies from 22 September 2025.
The Uttarakhand Government amended the existing GST notification by substituting the entry in column (4) against S. No. 1 in the table with "9%". The amendment was issued under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and came into force on 22 September 2025.

GST exemption for listed intra-State supplies extends across agricultural, food, medical and public-use goods under the Schedule.
The State Government exempts intra-State supplies of the goods specified in the Schedule from the whole of the state tax leviable under section 9 of the Uttarakhand Goods and Services Tax Act, 2017. The Schedule lists numerous categories of exempt goods and applies defined expressions for unit container, pre-packaged and labelled goods, tariff classification terms, and Government entity, with Customs Tariff Act interpretive rules governing the Schedule.

Uttarakhand SGST rate schedules revise goods taxation for intra-State supplies across seven slabs and new classification rules.
Revises the Uttarakhand SGST rate structure for intra-State supplies of goods by superseding the earlier 29 June 2017 notification, except for things done or omitted under it. The notification assigns state tax rates across seven schedules at 2.5 per cent, 9 per cent, 20 per cent, 1.5 per cent, 0.125 per cent, 0.75 per cent, and 14 per cent, linked to the described tariff items and goods in the appended schedules. It also applies interpretive rules from the Customs Tariff Act and comes into force on 22 September 2025.

Registered persons with turnover up to two crore rupees exempt from filing annual GST return for that financial year.
Registered persons whose aggregate turnover in a financial year is up to two crore rupees are exempted from filing the annual return for that financial year; the exemption is issued under the first proviso to the filing provision of section 44 of the Puducherry Goods and Services Tax Act and takes effect on 22 September 2025.

Local delivery services excluded from rate notification unless supplier via e commerce operator is liable for GST registration.
The notification inserts a clause excluding services by way of local delivery except where the supplier, supplying such services through an electronic commerce operator, is liable for registration under the Puducherry Goods and Services Tax Act, 2017; the amendment takes effect from 22 September 2025 and amends Notification No. 17/2017 Puducherry GST (Rate).

Local delivery services via e commerce operator taxable unless the supplier is liable for GST registration.
The State amends the rate notification to include services by way of local delivery supplied through an electronic commerce operator, except where the person supplying such services through the electronic commerce operator is liable for registration under the Telangana Goods and Services Tax Act, 2017; the amendment takes effect from the stipulated commencement date.

Puducherry GST: clarifies e commerce local delivery exclusion and exempts retail life and health insurance for non group insureds.
Amendments clarify that specified entries do not apply to local delivery services provided by or through an Electronic Commerce Operator; insert exemptions under Heading 9971 for life insurance and health insurance services provided to non-group insureds (applying to individuals or an individual and family) and for reinsurance of those services; amend the goods transport agency definition to exclude electronic commerce operators providing local delivery; define 'group' for those insurance exemptions to mean persons joined for common economic purpose other than availing insurance (including employer-employee and non employer-employee groups); and define health insurance business to include medical, surgical, hospital, travel and personal accident benefits. Effective 22 September 2025.

Exemption for individual life and health insurance extended to include family contracts and reinsurance; ecommerce delivery excluded.
The notification inserts an exclusion for local delivery services provided by or through an Electronic Commerce Operator, adds exemptions: 36C and 36D for life and health insurance services to insured persons who are not a group (applicable to individuals or individuals and their family), and 36E for reinsurance of those services. It revises the definition of "goods transport agency" to exclude e-commerce operators providing local delivery, defines "group" for the insurance exemptions to include employer-employee and certain non employer-employee groups, and defines "health insurance business."