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.

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.

Tariff-based State GST rates restructure intra-State goods taxation through seven schedules, conditional classifications, and differentiated treatment for specified goods.
Kerala State Goods and Services Tax rates for intra-State supplies of goods are structured through seven tariff-based schedules. State tax applies at 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%, depending on the goods classification and applicable conditions. The schedules cover specified food, agricultural, medical, industrial, consumer, transport, precious-metal, tobacco and actionable-claim categories. Classification follows the Customs Tariff framework, including interpretative rules and notes. Entries may depend on packaging, labelling, value, intended use, composition, supply recipient or other stated conditions. The revised rate structure takes effect from 22 September 2025.

State GST exemption framework covers specified intra-State goods, subject to tariff classification, packaging exclusions, and targeted supply conditions.
Kerala grants a full State GST exemption on specified intra-State supplies of goods from 22 September 2025, replacing the prior exemption regime while preserving earlier acts and omissions. Covered goods include basic unprocessed food, agricultural produce, seeds for sowing, animal feed, selected health products, educational materials, traditional goods and specified public-interest supplies. Many food and agricultural entries exclude goods that are pre-packaged and labelled. Classification follows the Customs Tariff framework, and specified conditional exemptions apply to lottery supplies, grant-funded supplies by Government entities, and qualifying government auction sales.

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.

Tamil Nadu GST clarifies exemptions for individual and family insurance 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, inserts nil-rated exemptions for life and health insurance services supplied to non-group insureds (with family coverage clarified), exempts reinsurance of those services, and revises definitions of "goods transport agency", "group" and "health insurance business".

GST rate and input tax credit changes for specified services, with new definitions and credit limits for transport and job work supplies.
The notification amends tax rates and input tax credit conditions for specified services, substituting multiple entries to impose 9% on several services, 2.5% on defined transport and job work services (with a 0.75% rate for diamond job work), and restricts input tax credit where credit has already been taken or where suppliers of input transportation services charge tax above 2.5%. It also revises definitions for goods transport agency, multimodal transporter, mode of transport, recognised sporting event and handicraft goods, and inserts registration clarifications.

Bricks subject to 6% GST on intra state supplies from 22 Sept 2025, including fly ash, building and roofing bricks.
Notifies a 6 per cent State tax on intra State supplies of specified brick products-fly ash bricks, fly ash aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-identified by listed tariff items. The notification adopts interpretation rules from the First Schedule to the Customs Tariff Act, 1975 and applies definitions from the Tamil Nadu GST Act and the Integrated GST Act. It comes into force on 22nd September, 2025.

Tamil Nadu notification updates GST rates for specified handicraft goods, mostly 2.5%, effective 22 September 2025.
Substitutes the prior tariff table to prescribe GST rates for specified handicraft and artisanal goods, enumerating detailed categories and assigning most items a 2.5% rate while specific filigree and imitation jewellery attract 1.5%; issued under the powers of sub section (1) of Section 11 of the Tamil Nadu Goods and Services Tax Act, 2017, and effective from 22 September 2025.