Input tax credit restrictions reshape state tax rates for multimodal transport, delivery services, job work and beauty services.
State tax rate entries are amended for transport, delivery, job-work, beauty and physical well-being, sporting-event, professional and other specified services. Containerised rail transport, qualifying multimodal transport and goods-carriage renting may be taxed at 2.5 per cent subject to input tax credit restrictions, with specified alternatives taxable at 9 per cent. Local delivery services are covered at 9 per cent, and electronic commerce operators connected with local delivery are excluded from the goods transport agency definition. Revised job-work rates apply to diamonds, listed goods and residual processing services.

GST rate amendments reshape transport, job work, delivery and service definitions under the Chhattisgarh state tax schedule.
State tax rate amendments revise the Chhattisgarh GST schedule for transport, delivery, job work, beauty and well-being, and other specified services, with several entries substituted to change the applicable rate and attach input tax credit restrictions to concessional supplies. 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 and the scope of registration applications.

Filing exemption for small taxpayers: registered persons below the turnover threshold exempted from annual return filing.
Registered persons whose aggregate turnover in a financial year is up to the notified threshold are exempted from filing the annual return for the financial year 2024-25 onwards under a State GST notification invoking the proviso to the relevant filing provision; the exemption applies prospectively and does not, by itself, alter other statutory GST obligations.

Annual return filing exemption relieves eligible registered persons with lower aggregate turnover from filing returns for subsequent financial years.
Annual return filing under the Gujarat Goods and Services Tax framework is exempted for registered persons with aggregate turnover up to two crore rupees for a financial year. The exemption applies to annual returns for financial year 2024-25 and subsequent financial years.

GST rate reclassification: revised state tax rates and input tax credit conditions for specified services take effect shortly.
The notification amends the Gujarat SGST rate schedule effective 22 September 2025 (and specified explanatory changes effective 1 April 2025), substituting multiple Table entries to revise state tax rates (notably to 9% or 2.5% for various services), adding provisos restricting input tax credit where credit has been taken or where input service suppliers charge higher tax, providing an illustration for multimodal transportation input credit allocation, and inserting definitions for goods transport agency, recognised sporting event, handicraft goods, mode of transport and multimodal transporter.

State tax rate notification on specified construction materials takes effect, imposing SGST on bricks and tiles.
The State government notifies a 6 percent State tax on intra State supplies of specified construction materials-fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-identified by tariff headings in the appended Schedule; the levy is made under the Arunachal Pradesh GST Act on the Council's recommendation and takes effect from 22nd September, 2025.

Construction materials notified for 6% state GST rate on intra-State supplies, effective 22 September 2025.
A state tax at the rate of 6 per cent is notified for intra State supplies of the goods listed in the Schedule, where each good is identified by its tariff item, sub heading, heading or Chapter. The Schedule covers fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles. Interpretation follows the rules of the First Schedule to the Customs Tariff Act and terms not defined herein have the meanings assigned in the relevant goods and services tax enactments. The notification is effective 22 September 2025.

State GST rate applies to specified bricks, blocks, aggregates and roofing tiles for intra-State supplies in Tripura.
A State GST rate of 6 per cent applies to intra-State supplies of fly ash bricks, fly ash aggregates, fly ash blocks, specified fossil-meal bricks, building bricks, and earthen or roofing tiles in Tripura. Product classification follows the stated Customs Tariff headings and is interpreted using the Customs Tariff Schedule, its interpretative rules, notes and explanatory notes. Undefined expressions have the meanings assigned under GST laws. The rate takes effect from 22 September 2025.

Refund prohibition on provisional GST refunds: un authenticated Aadhaar holders and suppliers of specified goods barred.
Notification under Section 54(6) excludes from refund on provisional basis (a) registered persons who have not undergone Aadhaar authentication under rule 10B and (b) registered persons supplying specified goods listed by tariff classification-areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils-applying the First Schedule interpretation rules of the Customs Tariff Act for tariff headings.

State GST rate notification for specified construction materials takes effect, imposing state tax on intra State supplies.
The Government notifies a state tax rate of 6 per cent on intra State supplies of specified construction materials listed in the Schedule (including fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles), linking the levy to the corresponding tariff item entries. The notification directs use of the First Schedule to the Customs Tariff Act for interpretation and applies GST Act definitions to undefined terms, coming into force on 22nd September 2025.

GST rate notification: state tax applied to specified brick products following tariff classification and statutory interpretation rules.
Notifies a State GST rate of six per cent on intra State supplies of goods listed in the Schedule, identifying affected items by tariff headings (including fly ash bricks, building bricks and roofing tiles), applying Customs Tariff First Schedule interpretation rules and definitions from the Maharashtra GST Act and related GST Acts, and specifying a commencement date.

Provisional refund restrictions on GST registrants lacking Aadhaar authentication or supplying listed goods commence soon.
The notification bars provisional refunds under section 54(6) to registered persons who have not completed Aadhaar authentication under rule 10B and to those supplying specified goods listed by Customs Tariff classification (Areca nuts; Pan masala; Tobacco and manufactured tobacco substitutes; Essential oils), applying First Schedule interpretative rules for classification, effective 1 October 2025.

GST rate schedule update: revised concessional rates for specified handcrafted goods, replacing previous tariff entries.
Amendment substitutes the prior tariff Table to prescribe an itemised schedule of handcrafted and artisanal goods with specified concessional state tax rates (predominantly 2.5%, some at 1.5%), by listing Chapter/Heading/Subheading codes and product descriptions, thereby formalising rate treatment by tariff classification for the craft sector.

GST rate revision for specified handcrafted goods updates the State Tax schedule and prescribes concessional rates for notified handicrafts.
Amendment substitutes the Table in the State Tax (Rate) notification to prescribe preferential GST rates for an enumerated list of handcrafted and artisanal goods by specifying tariff headings and applicable concessional rates, including a small subset of items at a distinct lower rate, and sets an effective date for the amended schedule.

Concessional State GST rates apply to specified handicrafts, with separate treatment for silver filigree and handmade imitation jewellery.
Tripura substitutes the rate table for specified handicraft goods under its State GST exemption framework, effective from 22 September 2025. A concessional State tax rate of 2.5% applies to listed handcrafted and artisanal products, including wood, fibre, textile, stone, clay, glass, metal, furniture, toys, paintings and sculptures. Silver filigree work and handmade imitation jewellery are subject to a 1.5% State tax rate. Eligibility is linked to the stated product descriptions and corresponding tariff classifications.

Maharashtra GST notification revises state tax rates for specified handcrafted and artisanal goods, mostly at 2.5% (some 1.5%).
Substitutes the tariff table in Notification No. 21/2018-State Tax (Rate) with a revised schedule listing 39 classified handcrafted and artisanal goods and assigning principally a 2.5% state tax rate, with specified items (notably certain silver filigree and imitation jewellery) charged at 1.5%; issued under section 11(1) of the Maharashtra GST Act, 2017, and effective 22nd September, 2025.

Annual GST reporting and tribunal appeals gain revised forms, ITC disclosures, risk-based provisional refunds, and streamlined acknowledgements.
Gujarat GST Rules are amended to introduce system-risk-based provisional refunds, revised Appellate Tribunal acknowledgement and appeal formats, and mandatory Tribunal order summaries. FORM GSTR-9 is restructured to separately report preceding-year ITC availed in the current year, net ITC, reversals, reclaimed credit, and import IGST credit availed in the next year. From financial year 2024-25 onwards, specified next-year supplies, ITC reversals and ITC availment must be reported in the annual return. FORM GSTR-9C also adds e-commerce operator tax-reporting and late-fee reconciliation requirements.

GST rate amendment for handcrafted and artisanal goods changing state tax rates and their scheduled applicability.
The notification substitutes the earlier tariff table with a consolidated schedule prescribing reduced Gujarat SGST rates for enumerated handcrafted, artisanal and traditional goods across specified tariff headings-covering wood, stone, ceramics, paper, textile, metal, glass, cork, coir, bamboo/rattan furniture, toys, hand paintings and original sculptures-and assigns reduced state tax rates to those categories. Issued under section 11(1) of the Gujarat Goods and Services Tax Act, 2017, the amendment takes effect on the stated operative date and modifies state tax applicability for the listed artisan product categories.

Arunachal Pradesh SGST updates notification references, substituting Schedule IV with Schedule II or III, effective 22 September 2025.
The State Government, under Section 11(1) of the Arunachal Pradesh GST Act and on the Council's recommendation, amends Notification No. 8/2018-State Tax (Rate) by substituting the words "Schedule IV of Notification No. 1/2017 -State Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025 -State Tax (Rate)"; the amendment takes effect on 22 September 2025.

Notification amendment: substitution of schedule reference in State GST rate notification, taking effect in September 2025.
The notification substitutes the reference "Schedule IV of Notification No. 1/2017 -State Tax (Rate)" with "Schedule II of Notification No. 9/2025 -State Tax (Rate)" in the earlier notification, and states that this substitution shall come into force on the specified date in September 2025.