GST exemption notification amended to substitute a 9% entry in the table, effective from 22 September 2025.
Further amendment to the Uttar Pradesh GST exemption notification under Section 11(1) of the Uttar Pradesh Goods and Services Tax Act, 2017. In the table to the earlier notification dated 30 June 2017, the entry in column (4) against S.No. 1 is substituted with "9%". The amendment takes effect from 22 September 2025.

GST exemption for intra-State supplies of listed goods, with broad schedule-based coverage and specified conditional supplies.
Intra-State supplies of goods specified in the Schedule are exempted from the whole of the State tax under the Uttar Pradesh Goods and Services Tax Act, 2017, according to the tariff classification and description of goods in the corresponding entries. The Schedule covers a wide range of agricultural produce, food products, dairy items, seeds, grains, handicrafts, books, musical instruments, hearing aids, sanitary items, specified puja samagri, and certain conditional supplies such as lottery, grant-based supplies by Government entities, and public-auction gift items. The notification supersedes the earlier exemption notification and takes effect from 22 September 2025.

Uttar Pradesh GST rate notification revises intra-State goods taxation across schedules and supersedes the earlier classification.
Uttar Pradesh GST rates for intra-State supplies of goods are revised by superseding the earlier 2017 notification, subject to the saving of things done or omitted before supersession. The notification prescribes schedule-wise rates for specified goods by tariff item, sub-heading, heading or chapter, with concessional rates in Schedule I, higher rates in Schedules II and III, special rates for precious metals and stones in Schedules IV to VI, and a higher rate for specified sin goods and tobacco products in Schedule VII. It also defines unit container and pre-packaged and labelled, adopts customs tariff interpretation rules, and comes into force on 22 September 2025.

Commencement of GST amendment provisions brings specified Karnataka GST changes into force from 1 October 2025.
Bringing into force specified provisions of the Karnataka Goods and Services Tax (Amendment) Act, 2025, the Government of Karnataka appointed 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 would come into operation under the Act's commencement provision.

GST annual return exemption for registered persons with turnover up to two crore rupees under Karnataka GST framework.
Exemption from filing the GST annual return is granted to registered persons whose aggregate turnover in any financial year is up to two crore rupees. The exemption applies for the financial year 2024-25 onwards under the Karnataka Goods and Services Tax framework and is issued under the power conferred by the first proviso to section 44(1).

Exemption from annual GST return: registered taxpayers below the turnover threshold are relieved of the filing obligation.
Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover in any financial year does not exceed the specified threshold, relieving them from the obligation to file the annual return for that year. The exemption is exercised under the first proviso to sub section (1) of Section 44 of the Goods and Services Tax Act, on the recommendation of the GST Council, and is effected by the Commissioner's notification for the financial year 2024 25 onwards.

Local delivery services exclusion clarified; services via e commerce operator subject to registration requirement under GST.
Inserts an exception to Notification No.1141-F.T., excluding services by way of local delivery from the exemption except where the supplier, providing such services through an electronic commerce operator, is liable for registration under sub-section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017, thereby subjecting such supplies to the registration and GST framework.

Exclusion of local delivery services by electronic commerce operators removes them from the exempt GST category and amends related definitions.
Amendment excludes local delivery services provided by or through an Electronic Commerce Operator from the exempt entry, revises the definition of goods transport agency to exclude such Electronic Commerce Operators, and inserts new exemptions for life insurance and health insurance services provided to non-group insureds and for reinsurance, together with definitions of 'group' and 'health insurance business'.

GST rate changes for multiple services, with conditional input tax credit limits and new definitions for transport and job work services.
Amendments to Notification No. 1135 F.T. revise tax rates for specified service items and impose conditional input tax credit restrictions, including limited credit where suppliers of transport services charge higher state tax than the prescribed lower rate; they reclassify and prescribe rates for transport, renting of goods carriage, postal/courier/local delivery, job work (manufacturing services on inputs owned by others), beauty and related services, and insert or amend definitions for goods transport agency, multimodal transporter, mode of transport, recognised sporting event and handicraft goods; certain explanatory provisions are deemed inserted from 1 April 2025.

State tax rate on specified building materials set for intra State supplies under GST, with notified tariff classifications and effective date.
Notification prescribes a state tax rate of 6 per cent 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-referencing the corresponding tariff items of the First Schedule to the Customs Tariff Act, 1975 for classification; interpretative rules of that Schedule and definitions from the West Bengal GST Act and Integrated GST Act apply, and the notification takes effect from 22nd September, 2025.

Handicraft goods notified for reduced GST rates at 2.5% or 1.5%, effective 22 September 2025.
Amends a prior notification by substituting a new Table that lists specific tariff headings and descriptions of handicraft and artisanal goods and prescribes reduced GST rates-generally 2.5% and specified items at 1.5%-thereby establishing state-level tax treatment for the listed goods.

Notification amendment alters schedule reference governing GST treatment of old and used motor vehicles, changing applicable schedules.
Amends Notification No. 136-F.T., dated 25 January 2018, by substituting the reference to "Schedule IV of Notification No. 1125-F.T." with "Schedule II or Schedule III of Notification No. 1630-F.T., dated 19 September 2025", thereby altering which schedules apply to old and used motor vehicles subject to the conditions in the original notification; effective 22 September 2025.

GST rate revision for goods used in petroleum and coal bed methane operations alters applicable tax rate by state notification.
The Government of West Bengal amends an earlier notification to revise the GST rate for goods required in connection with petroleum operations and coal bed methane operations by substituting the entry in the Table against S.No.1; the amendment is effected by executive notification and takes effect from the stated commencement date.

GST exemptions on specified intra state goods recast, exempting listed supplies from state tax under revised schedule.
Exempts intra State supplies of goods listed in the appended Schedule from the whole of West Bengal state GST under section 9, superseding Notification No. 1126 F.T.; the Schedule defines exempted tariff items and descriptions, differentiates fresh/chilled and non pre packaged goods, incorporates Annexure I (specified drugs) and Annexure II (indigenous musical instruments), and contains definitions (including "pre packaged and labelled" and "Government entity") and interpretative rules referencing the Customs Tariff First Schedule.

GST rate notification revises West Bengal tax slabs for specified goods, tobacco products, vehicles, precious metals and actionable claims.
Rate of State tax under the West Bengal Goods and Services Tax Act, 2017 is notified for intra-State supplies of goods by reference to the appended schedules, in supersession of the earlier 2017 notification, except as to things done or omitted before such supersession. The notification classifies goods into multiple rate slabs and applies the notified rate to the specified tariff items, headings, sub-headings and chapters described in the corresponding entries of Schedules I to VII. It also defines key expressions such as "unit container" and "pre-packaged and labelled," applies Customs Tariff Act interpretation rules, and comes into force on 22 September 2025.

Kerala GST notification amended to set 9% rate for specified table entry, effective 22 September 2025.
The notification amends the State GST notification G.O.(P) No.64/2017/Taxes by substituting the entry in the Table at S.No. 1, column (4) with 9%, under the Kerala State Goods and Services Tax Act, 2017; the amendment is issued as S.R.O. No. 1073/2025 and comes into force on 22 September 2025.

Notification reference substitution to Schedule II or Schedule III alters applicability under state GST law following Council recommendation.
Amendment substitutes the prior cross-reference in an earlier GST notification with a reference to Schedule II or Schedule III of a later notification, thereby changing which schedule governs the specified entries; the change is made under the State GST statutory power on the recommendation of the Council and includes a prescribed commencement date for the substituted reference.

Concessional GST rates for specified handicraft and artisanal goods take effect on 22 September 2025.
The notification substitutes the prior tariff Table to prescribe concessional GST rates for specified artisanal and handicraft goods, listing detailed tariff classifications and descriptions (handcrafted candles; wood, stone, ceramic, metal, textile and paper artware; jewellery and imitation jewellery; lamps; furniture; toys; paintings and sculptures), predominantly at 2.5% and certain jewellery items at 1.5%, effective 22 September 2025.

State tax rate notification for specified construction materials; intra-state levy prescribed, effective later this month.
Notification prescribes a special State tax rate of 6 per cent on specified construction materials for intra-state supply, identifying taxable items by tariff headings (fly ash bricks and aggregates; bricks of fossil meals or similar siliceous earths; building bricks; earthen or roofing tiles). The notification applies the First Schedule to the Customs Tariff Act for interpretation and adopts definitions from the Kerala SGST and Integrated GST Acts; it specifies an operative commencement date and records that the rate follows the GST Council recommendation.

Individual and family insurance exemptions expand, while electronic commerce operator local delivery services are excluded from specified transport treatment.
Specified individual and family life insurance and health insurance services supplied by an insurer to an insured person who is not a group are exempt from Kerala GST, together with reinsurance of those services. The amendment defines group to cover qualifying employer-employee and non-employer-employee groups formed for purposes other than obtaining insurance, and defines health insurance business to include sickness, medical, surgical, hospital, travel, and personal accident benefits. Electronic commerce operators providing or facilitating local delivery services are excluded from the relevant goods transport agency treatment. The amendments take effect from 22 September 2025.