Tripura GST exemption schedule reference is revised to cover supplies listed in the newly specified rate notification schedules.
Tripura State GST exemption framework is amended by replacing the reference in Notification No. 8/2018-State Tax (Rate) from Schedule IV of Notification No. 1/2017-State Tax (Rate) to Schedule II or Schedule III of Notification No. 09/2025-State Tax (Rate). The revised schedule reference takes effect from 22 September 2025.

Rate Schedule Substitution replaces an earlier schedule reference in the State Tax notification, altering the applicable rate schedule.
The notification substitutes the words, brackets and figures "Schedule IV of Notification No. 1/2017 - State Tax (Rate)" with "Schedule II of Notification No. 9/2025 - State Tax (Rate)", thereby replacing the rate schedule incorporated in the principal State Tax (Rate) notification. The amendment is made under section 11(1) of the Maharashtra Goods and Services Tax Act, 2017 on the recommendations of the Council and is brought into force from the specified commencement date in September 2025.

GST schedule substitution updates notification references and redirects applicability to revised rate schedules under the GST framework.
The Government, invoking its powers under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, substitutes the reference to Schedule IV of Notification No. 1/2017 - State Tax (Rate) with a reference to Schedule II or Schedule III of Notification No. 9/2025 - State Tax (Rate) in the earlier notification; the substitution determines which rate schedules apply and the amendment takes effect from 22nd September, 2025.

GST rate revision: State substitutes prior tariff entry with a revised tax rate, effective late September this year.
The State Government amends Notification No. 3/2017 State Tax (Rate) by substituting the entry in column (4) of the TABLE against Sl. No. 1 with a revised tax rate of nine percent under Section 11(1) of the Arunachal Pradesh Goods and Services Tax Act, 2017. The amendment, issued on the recommendations of the Council as Notification No. 11/2025 State Tax (Rate), takes effect on the 22nd day of September, 2025 and references the principal notification and its prior amendments.

GST rate change: Himachal Pradesh substitutes 9% for entry 1 in the state rate table, effective 22 September 2025.
Under the powers of sub section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017, Notification No. 11/2025 substitutes the entry in column (4) against S. No. 1 in the TABLE of Notification No. 3/2017-STATE TAX (RATE) with "9%". The amendment takes effect on the 22nd day of September, 2025.

State GST rate amendment replaces the specified table entry with a nine percent rate from 22 September 2025.
State GST rate amendment substitutes the entry in column (4) against serial number 1 of Notification No. 3/2017-State Tax (Rate) with "9%". Made under the Tripura State Goods and Services Tax Act, 2017 on the Council's recommendations, the amendment takes effect on 22 September 2025.

State tax rate change: Maharashtra substitutes the SGST rate entry for a listed category, altering applicable State tax.
The Finance Department amends Notification No. 3/2017-State Tax (Rate) by substituting the TABLE entry at S. No. 1, column (4) with a new rate of 9%, thereby changing the SGST rate applicable to the specified serial entry; the amendment comes into force on the 22nd day of September, 2025 under powers conferred by section 11(1) of the Goods and Services Tax Act.

GST rate amendment updates the statutory rate entry for a listed supply, changing the notified rate effective later this month.
The notification amends Notification No. 3/2017 by substituting the TABLE entry against S. No. 1, column (4) with a new rate; issued under the Bihar Goods and Services Tax Act, 2017 on the recommendation of the Council and made effective on 22nd September 2025 by the Commercial Taxes Department.

GST rate substitution alters the state tax entry for a listed item, effective from the notified commencement date.
The Finance Department notification amends the State Tax (Rate) table by substituting the entry in column (4) against S. No. 1 with 9%, thereby altering the applicable state GST rate for that listed item; the amendment is made on the recommendations of the GST Council and takes effect from the stated commencement date set out in the notification.

Arunachal Pradesh GST exemptions exempt specified intra State goods from state tax under Section 9, effective 22 September 2025.
The State Government exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under Section 9 of the Arunachal Pradesh GST Act, with applicability determined by Customs Tariff First Schedule interpretation rules and defined terms such as unit container, pre packaged and labelled, and Government Entity; the notification takes effect on 22nd September, 2025.

GST Exemption for specified intra State goods: state tax not leviable where items fall within the Schedule.
The notification exempts intra State supplies of goods described in the appended Schedule from the whole of the State GST leviable under section 9, superseding the prior 2017 rate notification. The Schedule lists categories and tariff items including agricultural produce, foodstuffs, live animals, seeds, certain drugs and medical items, indigenous musical instruments and specified religious and educational goods. Definitions for "unit container", "pre packaged and labelled" and references to tariff Chapters are prescribed and the notification identifies Annexures containing specific drug and instrument lists and a definition of "Government entity."

State tax exemption for specified intra-State goods expands coverage subject to packaging, classification, and supply-specific conditions.
Intra-State supplies of goods listed in the schedule are exempted from the whole of State tax under the Tripura State Goods and Services Tax Act, 2017, with effect from 22 September 2025. The exemption covers extensive categories of agricultural produce, food items, seeds, medicines, educational and cultural goods, specified traditional articles, hearing aids and other listed goods and supplies. Many exemptions for retail commodities apply only where goods are not pre-packaged and labelled. Tariff classification and interpretation follow the Customs Tariff framework, while defined terms govern unit containers, pre-packaged and labelled goods, and Government entities.

State tax exemption on specified intra State goods, removing SGST liability for listed essential agricultural and medical items.
Exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax under section 9 of the Maharashtra Goods and Services Tax Act, 2017, superseding Notification No. 2/2017-State Tax (Rate) insofar as indicated, on Council recommendation and in the public interest. The exemption covers specified agricultural produce, foodstuffs, live animals, seeds, basic commodities, medicines listed in Annexure I, indigenous instruments in Annexure II and other enumerated items, subject to packaging, form and definitional qualifications set out in the Explanation. Effective from 22nd September, 2025.

GST exemption for specified intra-State goods applies subject to classification, packaging, supply-specific, and eligibility conditions.
Intra-State supplies of specified goods are exempt from the whole of State tax under the Manipur Goods and Services Tax Act, 2017, subject to tariff classification and entry-specific conditions. The exemption covers extensive categories of agricultural produce, food items, seeds, medicines, health products, educational materials, traditional articles and specified cultural goods. Several entries apply only where goods are other than pre-packaged and labelled, while seed-related entries depend on seed quality or use for sowing. Conditional exemptions apply to certain lottery supplies, grant-funded supplies by Government entities, and Government public auctions of specified gift items. Customs Tariff interpretative principles govern classification.

Intra-regional supplies of specified goods exempted from local tax; comprehensive goods list and definitions apply, effective 22 Sep 2025.
The notification exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax under section 9 of the Gujarat Goods and Services Tax Act, 2017, superseding an earlier 2017 notification for those goods. It details covered tariff items and descriptions (including distinctions for fresh/chilled and pre packaged goods), lists specified drugs and indigenous instruments in Annexures I and II, and supplies definitions and interpretive rules (unit container, pre packaged and labelled, tariff terminology, and Government entity). The exemption is effective 22 September 2025.

Intra-State goods taxation is restructured through tariff-based schedules prescribing differentiated State tax treatment for specified product categories.
State tax rates on intra-State supplies of goods are re-notified through seven schedules classified by Customs Tariff entries and corresponding descriptions. The schedules prescribe distinct rates for specified goods, including lower-rate agricultural, food, medical, renewable-energy and assistive goods; general industrial and manufactured goods; higher-rate beverages, specified vehicles and actionable claims; precious metals, jewellery, diamonds and stones; and tobacco-related products. Classification remains subject to product descriptions, exclusions, packaging requirements, valuation rules, sale-value limits and use-based conditions. Customs Tariff interpretative rules apply, and undefined expressions follow GST enactments.

Registered persons with aggregate turnover up to two crore rupees are exempt from filing the annual GST return for 2024-25 onwards.
Exempts registered persons from filing the annual GST return for the financial year 2024-25 onwards where the registered person's aggregate turnover in the financial year does not exceed two crore rupees, issued by the Commissioner under the first proviso to section 44(1) of the Jammu and Kashmir GST Act, 2017 on Council recommendation.

Motor Vehicle Accident Fund insurance services receive GST exemption, alongside technical, training-partner, and definitional amendments.
Delhi's GST exemption framework grants nil-rated treatment to insurance services supplied by the Motor Vehicle Accident Fund where insurers make contributions from third-party motor vehicle insurance premiums. It also expands the relevant training-service exemption to include training partners approved by the National Skill Development Corporation, substitutes "transmission or distribution" for "transmission and distribution", omits item (w) from the definitions paragraph with effect from 1 April 2025, and adopts the Insurance Act meaning of "insurer".

Reverse-charge GST liability excludes body corporates and composition taxpayers from specified recipient categories under amended entries.
Delhi GST reverse-charge liability provisions are amended by limiting the recipient class at serial number 4: "Any person" excludes a body corporate. At serial number 5AB, "Any registered person" excludes a person who has opted to pay tax under the composition levy. The exclusions refine the classes of recipients covered by the respective reverse-charge entries.

Unique identification marking for specified goods creates traceability, recordkeeping, system-payment, and penalty obligations under Delhi GST.
Delhi GST law expands references to IGST reverse-charge liabilities, defines local and municipal funds, and introduces unique identification markings for specified goods. Persons dealing in notified goods must affix markings, provide prescribed information, keep records, disclose manufacturing machinery details, and pay prescribed system-related amounts; contravention attracts an additional penalty. The amendments also impose conditions on credit-note reductions, require pre-deposits for appeals against penalty-only orders, clarify "plant and machinery" retrospectively, and add warehoused SEZ and FTWZ supplies to Schedule III with a related refund bar.