GST schedule reference substitution replaces Schedule IV with Schedule II in the applicable rate framework from the effective date.
Goa Government amends Notification No. 38/1/2017-Fin(R&C)(8/2018-Rate) under its statutory GST exemption power. The existing reference to Schedule IV of Notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) is replaced by Schedule II of Notification No. 38/1/2017-Fin(R&C)(09/2025-Rate). The amended cross-reference applies from 22 September 2025.

GST exemption rate amendment revises the specified table entry, changing the applicable percentage from the prescribed effective date.
Using the statutory GST exemption power, Goa substitutes the entry at serial number 1, column (4), of the relevant GST rate table with "9%". The substitution takes effect on 22 September 2025 and revises the percentage applicable to that specified table position. No further change to another serial number, column, condition, or effective-date mechanism is specified.

State tax exemption for specified intra-State goods takes effect under schedule-based classifications, packaging exclusions, and defined supply conditions.
Goa grants full State tax exemption for specified intra-State supplies of goods classified under listed tariff items, headings and Chapters. Coverage includes primary agricultural produce, specified food products, seeds, feed, medicines, contraceptives, educational goods, cultural articles, public-interest goods and identified indigenous handmade musical instruments. Many entries apply only to goods other than pre-packaged and labelled goods. Lottery supplies, grant-funded supplies by Government entities, hearing-aid parts and public auctions of specified gift items are subject to stated conditions. Customs Tariff classification rules apply, and seed exemptions require seed-quality or sowing use.

Intra-State goods tax classification adopts revised schedules, product conditions, and linked rate references under a consolidated State-tax framework.
Goa applies State tax to intra-State supplies under seven schedule-based rate bands, classified by Customs tariff headings and product descriptions. Schedule I covers specified agricultural, food, medical, renewable-energy, mobility and other goods at 2.5 per cent, while Schedule II applies 9 per cent to listed manufactured goods and goods not placed elsewhere. Separate schedules govern specified beverages, vehicles, actionable claims, precious metals and stones, pan masala and tobacco. Classification follows Customs Tariff interpretative rules, and packaging, labelling, value and use conditions govern qualifying entries. The revised framework takes effect on 22 September 2025.

State tax exemption for specified intra State supplies of listed agricultural, food, medical and essential goods under GST notification.
The Governor, under sub section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017, exempts intra State supplies of the goods specified in the Schedule from the whole of the State tax leviable under section 9, superseding Notification No.36/ST 2 dated 30.06.2017 (except as to past actions). The Schedule lists tariff items and descriptions (including agricultural produce, foodstuffs, seeds, animal products, specified drugs and other essential goods) with interpretive explanations for "pre packaged and labelled", "unit container" and application of Customs Tariff First Schedule rules.

State GST rate schedule notified for intra State goods, prescribing distinct tariff based rates and scope conditions.
Notification under the Haryana GST Act prescribes a schedule based state tax rate structure for intra State supplies of goods by listing tariff itemised descriptions across seven Schedules. It supersedes the earlier notification subject to past actions, applies the First Schedule tariff interpretation rules, cross references other Haryana GST notices, and sets an effective date for the new rates while retaining detailed scope limitations and explanatory entries for specific goods and conditions.

Local delivery services excluded from the state tax notification, except when supplied via e commerce operators with registration liability.
The notification amends Himachal Pradesh State Tax (Rate) No.17/2017 by inserting clause (v) to exclude services by way of local delivery from the notification, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under sub section (1) of section 22 of the Central Goods and Services Tax Act, 2017; effective 22 September 2025.

Registration exemption for local delivery via e commerce: supplies by unregistered sellers excluded from mandatory state GST registration.
An exclusion is added to the State tax rate notification providing that services by way of local delivery supplied through an electronic commerce operator are not subject to mandatory State GST registration where the person supplying such services is not liable to register under the State GST registration provisions; the amendment is made under statutory authority and takes effect from the notified commencement date.

Local delivery services amendment under GST narrows the scope for suppliers through electronic commerce operators.
Amends the Chhattisgarh GST rate notification issued under section 9(5) by inserting a clause covering services by way of local delivery, except where the supplier through an electronic commerce operator is liable for registration under section 22(1) of the Chhattisgarh Goods and Services Tax Act, 2017. The amendment forms part of the state tax rate framework and takes effect from 22 September 2025.

Local delivery service exemption limited where supplier via electronic commerce operator is liable for registration under section 22(1).
An amendment inserts a clause excluding services by way of local delivery from the referenced rate notification except where the supplier, supplying through an electronic commerce operator, is liable for registration under subsection (1) of section 22 of the Gujarat Goods and Services Tax Act, 2017; the amendment is made under subsection (5) of section 9 and takes effect from the notified commencement date.

Local delivery services excluded unless supplier via e commerce operator is liable to register under the GST registration rule.
A new clause (v) is inserted into Notification No. 17/2017 to specify services by way of local delivery, except where the person supplying such services through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. The amendment is effected by Notification No. 17/2025 State Tax (Rate) and is to come into force from 22nd September 2025.

Gujarat GST amends exemptions: excludes e-commerce local delivery, nil-rates retail life/health insurance to individuals, and defines group.
The notification inserts exclusions clarifying that local delivery services provided by or through an Electronic Commerce Operator do not fall under the targeted entry, introduces nil-rated exemptions for life and health insurance services to individuals or individual-and-family insureds and for reinsurance of those services, and amends definitions to exclude electronic commerce operators from the goods transport agency definition while defining "group" for insurance exemptions and specifying the scope of health insurance business.

Insurance exemption for individual and family policies clarified; reinsurance covered and e commerce local delivery excluded from GTA scope.
The notification amends the State GST rate schedule to exempt life and health insurance services to insureds who are not a group, clarifying that the exemption applies to individual or individual-and-family contracts and that family includes all individuals insured as family; it also exempts reinsurance of those services. It excludes electronic commerce operators providing or facilitating local delivery services from the goods transport agency definition, and adds definitional provisions for 'group' and 'health insurance business'.

GST notification exempts individual and family life/health insurance and clarifies e commerce local delivery and group definitions.
New entries exempt life and health insurance services provided to an insured who is not a group, and reinsurance of those services; the exemptions apply where the insured is an individual or an individual and family as defined in the contract. The notification excludes local delivery services provided by or through an Electronic Commerce Operator from a related entry, clarifies that a goods transport agency does not include such electronic commerce operators, defines "group" for the insurance exemptions, and defines "health insurance business" to include sickness, medical, hospital, travel and personal accident benefits. Effective 22 September 2025.

GST exemption amendment: local delivery, individual life and health insurance, and reinsurance receive updated treatment under Chhattisgarh notification.
The amendment to the Chhattisgarh State Tax (Rate) exemption notification excludes local delivery services provided by, or through, an Electronic Commerce Operator from the existing goods transport entry. It inserts exemption entries for life insurance business and health insurance business supplied by an insurer to an insured who is not a group, with clarification that the exemption applies to an individual or an individual and family, and extends the exemption structure to reinsurance of those services. It also revises the definitions of goods transport agency, group, and health insurance business for these entries.

Insurance tax exemptions apply to non-group individual and family cover, while electronic commerce local delivery loses transport agency exemption.
Tripura introduces State tax exemptions for life insurance and health insurance supplied to insured persons who are not groups, including individual and family insurance contracts, and for reinsurance of those services. A group requires a common purpose or economic activity other than insurance and includes qualifying employer-employee and non-employer-employee groups. The amendment also excludes local delivery services provided by, or through, electronic commerce operators from the specified goods transport agency exemption and revises the goods transport agency definition accordingly.

Insurance exemption for individual and family policies extended, with related definitional clarifications affecting local delivery and group coverage.
The notification amends the State Tax (Rate) schedule to: exclude local delivery services by or through Electronic Commerce Operators from the serial 18 entry; add exemptions under Heading 9971 for life and health insurance services to non-group insureds (including individuals and their family) and for reinsurance; define "group" for these exemptions to include employer-employee and certain non employer-employee groups; exclude electronic commerce operators providing local delivery from the goods transport agency definition; and add a definition of health insurance business. These amendments commence on the stated September 2025 date.

Commencement of Gujarat GST amendment: specified provisions to be brought into force by state notification.
The State Government, under the commencement power in the Gujarat Goods and Services Tax (Second Amendment) Ordinance, 2025, appoints the first day of October, 2025 as the date on which specified amendment provisions - including the identified introductory clauses and the enumerated amendment sections - shall come into force, thereby bringing those amendment provisions into legal effect by state notification.

GST rate amendments altering service tax classifications and restricting input tax credit where credit has been previously claimed.
Amendments substitute revised State GST rates for multiple listed services and impose conditional restrictions on input tax credit for specified services, including multimodal transportation and renting of goods carriage, with illustrative guidance on credit allocation where suppliers charge differing state tax rates. New and clarified definitions refine the scope of "goods transport agency", introduce "multimodal transporter", and add terms such as "recognised sporting event" and "handicraft goods"; several schedule entries and explanatory provisions are replaced to implement these rate and credit conditions. The notification specifies its date of commencement.

Himachal Pradesh SGST revises service tax rates and limits input tax credit for specified transport and service categories.
Amendment substitutes tariff entries and rates across multiple service headings, imposes conditional limits on input tax credit for services such as multimodal transportation, rail container transport and renting of goods carriage, revises rates for postal, courier, job work, delivery, beauty and other services, and inserts definitions for goods transport agency, recognised sporting event, handicraft goods, mode of transport and multimodal transporter; specified substitutions take effect from 22 September 2025, with certain explanatory provisions effective from 1 April 2025.