Insurance exemption scope expanded to cover individual and family life and health policies and their reinsurance, with ecommerce delivery exclusions.
The notification adds exemptions for life and health insurance services to non-group insureds and for reinsurance; clarifies these exemptions apply to individual or individual and family contracts with 'family' so defined; excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency definition; introduces a 'group' definition for the insurance exemptions; and defines 'health insurance business' to include sickness, medical, hospital, travel and personal accident benefits. Effective date: 22nd September, 2025.

GST rate revisions and input tax credit caps restrict credit for certain transport and job-work services, and add definitions.
The notification amends Notification No.46/ST-2 under the Haryana GST Act to revise service classifications and state tax rates across numerous entries, introduce provisos restricting input tax credit for specified services and input services, and add definitions (including goods transport agency, multimodal transporter, mode of transport and recognised sporting event) and explanatory clauses. Concessional rates for certain transport, job-work and service categories are conditioned on the non-availability or limited availability of input tax credit, and illustrative examples explain apportionment where input providers charge higher rates.

State GST rate notification applies to specified bricks for intra-state supplies, effective later in September.
Notification under the Haryana Goods and Services Tax Act, 2017 prescribes a state tax rate of six per cent on intra State supplies of listed brick and related building goods (including fly ash bricks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles), ties tariff descriptions to the First Schedule to the Customs Tariff Act for interpretation, and provides that undefined terms have the meanings in the relevant GST Acts; the notification takes effect on the specified date in September 2025.

GST rate amendment for specified handicraft goods under Haryana GST implements substituted tariff table with reduced rates
Amendment replaces the tariff table in notification No. 71/GST-2 by prescribing a substituted table enumerating specified handcrafted and artisanal goods mapped to chapter, heading or tariff items and assigning reduced GST rates for those goods; the amendment is made under sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 and specifies the date on which the substituted table will come into force.

Amendment substitutes prior schedule reference with different schedules, changing which GST schedules apply for taxable supplies
Amendment substitutes the cited schedule reference in the earlier Haryana GST notification by replacing the reference to Schedule IV with references to Schedule II or Schedule III of a subsequently issued notification, thereby altering which notified GST schedules apply; the executive amendment is issued on Council recommendation and a commencement date for the change is specified.

IGST rate change on imports for petroleum operations and coal bed methane updates the tariff entry, altering tax application.
Amends the customs exemption notification to substitute the IGST rate entry in the Table for the specified serial number, altering the tax rate on imports of goods used in petroleum operations or coal bed methane; enacted under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975, with the amendment's commencement date specified and references to the principal notification and its last amendment.

GST rate amendment changes the applicable rate for a specified entry and takes effect in late September.
The Haryana Government amends notification No.37/ST 2 (30 June 2017) under section 11(1) of the HGST Act by substituting the entry in column (4) against serial number 1 of the TABLE with a new specified rate entry for that serial number; the amendment takes effect on 22nd September 2025.

Exemption to integrated tax extended for specified works of art and antiques under customs tariff.
The amendment to Notification No. 29/2025-Customs expressly extends the exemption for goods specified in the Schedule to include the levy of integrated tax under sub-section (7) of section 3 of the Customs Tariff Act, thereby broadening the original exemption to cover that tax component and modifying the opening paragraph of the principal notification.

Local delivery services exclusion added to GST notification, subject to registration liability when supplied via electronic commerce operator.
Amendment inserts a clause specifying that services by way of local delivery are included in the notification, except where the person supplying such services through an electronic commerce operator is liable for registration under the Goa Goods and Services Tax Act; the amendment is made under the powers conferred by sub section (5) of Section 9 and modifies Notification No. 38/1/2017 Fin(R&C)(17/2017 (Rate)).

Insurance services exemption clarified: individual and family coverage exempted; ecommerce delivery excluded from goods transport agency.
The amendment inserts exemptions for life and health insurance services provided by an insurer to a non-group insured and for reinsurance of those services; clarifies these exemptions apply to contracts where the insured is an individual or an individual and family as defined in the policy; excludes electronic commerce operators providing or facilitating local delivery from the definition of goods transport agency; and adds definitions of group for insurance exemptions and of health insurance business.

Service-rate amendments revise transport, job work, delivery, beauty and sporting-service taxation with input-credit conditions and defined transport roles.
Goa SGST revises service taxation for containerised rail transport, multimodal goods transportation, goods-carriage renting, delivery services, job work, tailoring and beauty services. Concessional rates for specified transport, renting and beauty supplies depend on restrictions on input tax credit, while multimodal transport credit for higher-taxed transport inputs is capped at the concessional rate. Job work receives differentiated treatment for diamonds, specified goods, alcoholic liquor and residual supplies. Definitions are added for goods transport agency, mode of transport and multimodal transporter, and recognised sporting events receive a specified clarification.

GST rate for specified bricks and tiles applies to intra-State supplies under customs tariff classifications from the effective date.
Goa prescribes State tax at 6 per cent on intra-State supplies of specified brick and tile products, including fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. Classification follows the specified customs tariff headings and items, with customs tariff interpretation rules and relevant notes applying. Undefined expressions carry their meanings under the applicable goods and services tax enactments.

Handcrafted goods GST rate schedule standardises concessional rates for listed artisanal products, including jewellery, artware and handmade textiles.
Goa SGST exemption-rate framework substitutes the schedule of specified handcrafted, handmade and artware goods eligible for concessional State tax treatment. Most listed goods, including handcrafted candles, handmade textiles, wood, stone, clay, glass and metal artware, handicraft furniture, toys, paintings and sculptures, carry a 2.5% rate. Silver filigree work and handmade imitation jewellery carry a 1.5% rate. The revised schedule takes effect on 22 September 2025.

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.

Customs exemption for specified defence equipment expands to cover listed goods, parts and technical documentation upon import for defence use.
Amendment inserts a schedule of specified defence goods and related items into an existing customs exemption notification to grant import duty relief when imported by the Ministry of Defence or the defence forces, specifying categories of goods, associated parts, sub assemblies and technical documentation, with certain exclusions, and taking effect on the notified commencement date.

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.

Customs tariff change increases duty for specified imports linked to petroleum and coal bed methane operations, altering applicable duty.
The amendment replaces the entry in column (5) against S. No. 404 of Notification No. 50/2017 Customs with 18%, changing the duty rate for the specified goods imported by the specified person in relation to petroleum operations or coal bed methane operations; the notification takes effect on 22 September 2025 and is issued under powers conferred by the Customs Act and the Customs Tariff Act.