Provisional refund restriction: denial of provisional GST refunds to non Aadhaar authenticated persons and suppliers of specified goods.
Restriction under Section 54(6) of the Jharkhand GST Act bars provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B of the CGST Rules and to those supplying specified goods (areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils), with tariff nomenclature interpreted by reference to the First Schedule to the Customs Tariff Act, 1975; effective 1 October 2025.

Jharkhand sets reduced GST rates for specified handcrafted goods-mainly 2.5% (some 1.5%)-effective 22 September 2025.
The notification replaces the prior tariff table to set specified State GST rates for a detailed list of handcrafted and handmade goods, assigning mainly 2.5% and selected 1.5% rates, with the revised schedule effective from 22 September 2025 and issued as an amendment to the earlier State Tax (Rate) notification.

Jharkhand SGST amends a state tax notification replacing a schedule reference, effective from 22 September 2025.
The amendment substitutes the reference "Schedule IV of Notification No. 1/2017- State Tax (Rate)" with "Schedule II or "Schedule III of Notification No.9/2025 - State Tax (Rate)" in Notification No. 8/2018-State Tax (Rate). The change is effected under the goods and services statute on Council recommendation and is deemed effective from 22 September 2025.

Jharkhand SGST amendment: rate for S.No.1 set at 9% notification applies from 22 Sept 2025.
This amendment replaces the entry in column (4) of the Table against S.No.1 in Notification No. 11/2017 State Tax (Rate) with 9%, issued under section 11(1) of the Jharkhand GST Act, and is deemed effective from the 22th day of September, 2025.

State tax exemption for specified intra State goods under Jharkhand GST, exempting whole of State tax on listed supplies.
The notification, issued under section 11(1) of the Jharkhand GST Act, 2017, supersedes Notification No. 02/2017 and exempts from the whole of State tax under section 9 intra State supplies of goods listed in the appended Schedule, subject to saving for prior actions. It defines key terms including "unit container", "pre packaged and labelled" (per the Legal Metrology Act), and "Government entity", and applies the interpretation rules of the Customs Tariff First Schedule. Annexure I lists specified drugs and Annexure II lists indigenous handmade musical instruments; several entries are qualified by conditions such as seed quality or exclusion of pre packaged goods.

Commencement of Section six provisions: Kerala appoints October as the effective month for specified GST-related provisions.
The Government appoints the 1st day of October, 2025 as the date on which the specified sub-clauses and sub-sections of section 6 of the Kerala Finance Act, 2025 shall come into force, exercising the power conferred by clause (b) of sub-section (2) of section 1. The notification follows recommendations of the Goods and Services Tax Council and is intended to give statutory effect to the commencement of those identified provisions.

Kerala restricts provisional GST refunds for Aadhaar-unauthenticated taxpayers and suppliers of areca nuts, pan masala, tobacco, essential oils.
The Government notifies that registered persons shall not be allowed refund on a provisional basis under section 54(6) of the Kerala GST Act if they (a) have not undergone Aadhaar authentication under rule 10B of the Kerala GST Rules, 2017; or (b) are engaged in supply of goods listed in the Table-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-with tariff references as per the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1 October 2025 and applies the First Schedule interpretation rules to this notification.

Delegation of Commissioner powers under Rule 23 to Additional Commissioner of State Tax (HQ) for administration of Goa GST.
Delegation of authority under the first proviso to sub-rule (1) of Rule 23 of the Goa Goods and Services Tax Rules, 2017: the Commissioner of State Tax delegates the powers conferred upon the Commissioner under that proviso to the Additional Commissioner of State Tax (HQ), authorising the Additional Commissioner to exercise the specified functions and discretion under the rule for administration of the state GST.

Local delivery services through e-commerce operators exempted from state registration when supplier not liable, affecting GST rate coverage.
Insertion into the State Tax (Rate) notification exempts local delivery services supplied through an electronic commerce operator where the supplier is not liable for registration under the Delhi Goods and Services Tax registration provision; the amendment takes effect from 22nd September, 2025 as a further amendment to notification No. 17/2017-State Tax (Rate).

Insurance exemption scope for individual and family contracts clarified, excluding group policies and defining health insurance coverage.
The amendment excludes local delivery services provided by or through an electronic commerce operator from the relevant entry, narrows the definition of goods transport agency to exclude such operators, and inserts exempt entries under Heading 9971 for life and health insurance services provided to insureds who are not groups, plus reinsurance of those services. Explanations clarify applicability to individual or individual and family contracts and define "group" to include employer employee and certain non employer groups; "health insurance business" is also defined.

Delhi GST notification updates tax rates and input tax credit rules for transport, delivery, and job work services.
The Lieutenant Governor amends Notification No.11/2017 to substitute tax rates in the Table effective 22 September 2025, replacing specified entries with rates such as 9%, 2.5%, 0.75% and others for identified service items and inserting provisos that restrict input tax credit where credit on goods and services used in supplying the service has been taken or where upstream suppliers charge tax above the specified rate. The amendment also adds definitions for goods transport agency, multimodal transporter and related terms, and inserts explanations (effective 1 April 2025) clarifying 'premises' and registration amendment as an application for registration.

GST rate on bricks notified for intra-State supplies under Delhi GST law, applying to specified tariff items.
Notification under the Delhi GST Act, 2017 notifies a State tax of 6 per cent on specified brick and related building-material goods for intra State supplies, linked to tariff item entries in the appended Schedule. The Schedule identifies fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The Explanation incorporates the First Schedule to the Customs Tariff Act, 1975 for interpretation and provides that undefined terms carry meanings from the relevant GST Acts. The notification takes effect from 22 September 2025.

GST rate amendment for specified handicraft goods: substituted tariff table prescribes revised SGST classifications effective from notification.
Substitution of the Table in Notification No. 21/2018-State Tax (Rate) prescribes tariff classifications and SGST rates for specified handcrafted and artisanal goods, listing chapters, headings, tariff items and detailed descriptions of eligible products, with certain items assigned a lower SGST rate; the amendment is made under section 11(1) of the Delhi GST Act, 2017 and takes effect from the notification date.

State GST rate amendment substitutes prior schedule reference with Schedule II or Schedule III, altering applicable rate schedules.
Amendment substitutes the reference in Notification No. 08/2018 State Tax (Rate), replacing "Schedule IV of Notification No. 1/2017 - State Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025 State Tax (Rate)", thereby altering which schedules apply for state GST rates as specified, and declares the amendment to come into force on the 22nd day of September, 2025.

Tax rate amendment replaces the state GST rate for the first table entry, altering the levy for the listed item.
Amendment to Notification No.03/2017-State Tax (Rate) substitutes the entry in column (4) against S.No. 1 of the TABLE, replacing the prior rate entry; the change is promulgated under the statutory powers of the territorial executive on Council recommendation and specifies the date on which the substitution comes into force, with administrative particulars of the issuing department and signatory.

State tax exemption for specified intra State supplies under Delhi GST removes tax on listed essential and agricultural goods.
The Lieutenant Governor, under section 11(1) of the Delhi Goods and Services Tax Act, 2017, exempts from the whole of the State tax leviable under section 9 intra State supplies of goods specified in the appended Schedule (by tariff item, sub heading, heading or Chapter), subject to definitions limiting scope for "pre packaged and labelled" goods and "unit container," application of Customs Tariff interpretive rules, and other stated conditions; the notification supersedes the 2017 notification and takes effect from 22 September 2025.

State GST rates notified with multiple rate slabs for intra State supply of goods across specified schedules.
Notification under the Delhi GST Act, 2017 supersedes the earlier 2017 rate notification and notifies State tax rates to be levied on intra State supplies of goods by reference to seven appended Schedules. Each Schedule specifies tariff items and descriptive entries identifying goods to which the corresponding rate applies; the notification adopts interpretation rules of the Customs Tariff First Schedule and cross references GST definitions and specific explanatory provisions governing composite supplies, promoter supplies, and category specific conditions. It takes effect on the stated date of issuance.

GST annual return filing: exemption for registered persons with aggregate turnover up to two crore rupees.
Exempts registered persons from filing the annual return where their aggregate turnover in any financial year is up to two crore rupees, applicable for the financial year 2024 25 onwards under the West Bengal GST notification issued by the Commissioner of State Tax.

Annual return filing exemption for taxpayers with turnover up to two crore rupees under Andhra Pradesh GST from 2024-25 onwards.
Registered persons under the Andhra Pradesh Goods and Services Tax regime with aggregate turnover in any financial year up to two crore rupees are exempted from filing the annual return for the financial year 2024-25 onwards. The exemption is issued under the first proviso to section 44(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and operates as a turnover-based filing relaxation.

GST exemption amendments expand insurance relief and exclude e-commerce local delivery from goods transport agency treatment.
The notification amends the Andhra Pradesh GST exemption notification to exclude local delivery services provided by or through an electronic commerce operator from the goods transport agency entry, and to insert exempt entries for life insurance and health insurance services provided to non-group insured persons, together with reinsurance of those services. It also revises the definition of goods transport agency and introduces definitions of group and health insurance business for the insurance entries, with the amendment taking effect from 22 September 2025.