State GST rate schedule notified for intra State goods, prescribing distinct tariff based rates and scope conditions.
Notification under the Haryana GST Act prescribes a schedule based state tax rate structure for intra State supplies of goods by listing tariff itemised descriptions across seven Schedules. It supersedes the earlier notification subject to past actions, applies the First Schedule tariff interpretation rules, cross references other Haryana GST notices, and sets an effective date for the new rates while retaining detailed scope limitations and explanatory entries for specific goods and conditions.

Local delivery services excluded from the state tax notification, except when supplied via e commerce operators with registration liability.
The notification amends Himachal Pradesh State Tax (Rate) No.17/2017 by inserting clause (v) to exclude services by way of local delivery from the notification, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under sub section (1) of section 22 of the Central Goods and Services Tax Act, 2017; effective 22 September 2025.

Local delivery services amendment under GST narrows the scope for suppliers through electronic commerce operators.
Amends the Chhattisgarh GST rate notification issued under section 9(5) by inserting a clause covering services by way of local delivery, except where the supplier through an electronic commerce operator is liable for registration under section 22(1) of the Chhattisgarh Goods and Services Tax Act, 2017. The amendment forms part of the state tax rate framework and takes effect from 22 September 2025.

Registration exemption for local delivery via e commerce: supplies by unregistered sellers excluded from mandatory state GST registration.
An exclusion is added to the State tax rate notification providing that services by way of local delivery supplied through an electronic commerce operator are not subject to mandatory State GST registration where the person supplying such services is not liable to register under the State GST registration provisions; the amendment is made under statutory authority and takes effect from the notified commencement date.

Local delivery service exemption limited where supplier via electronic commerce operator is liable for registration under section 22(1).
An amendment inserts a clause excluding services by way of local delivery from the referenced rate notification except where the supplier, supplying through an electronic commerce operator, is liable for registration under subsection (1) of section 22 of the Gujarat Goods and Services Tax Act, 2017; the amendment is made under subsection (5) of section 9 and takes effect from the notified commencement date.

Local delivery services excluded unless supplier via e commerce operator is liable to register under the GST registration rule.
A new clause (v) is inserted into Notification No. 17/2017 to specify services by way of local delivery, except where the person supplying such services through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. The amendment is effected by Notification No. 17/2025 State Tax (Rate) and is to come into force from 22nd September 2025.

Tax on local delivery services: electronic commerce operators to pay IGST on inter State supplies unless supplier is liable for registration.
The notification inserts a clause making the electronic commerce operator liable to pay integrated tax on inter State supplies of services by way of local delivery supplied through the operator, except where the person supplying such services through the electronic commerce operator is liable for registration under clause (v) of section 20 read with sub section (1) of section 22 of the Central Goods and Services Tax Act, in which case the supplier remains liable.

E commerce operator liability: tax on local delivery services to be paid by ECO unless supplier must register.
Requires the electronic commerce operator (ECO) to pay tax on intra State supplies of services by way of local delivery supplied through the ECO, except where the person supplying through the ECO is independently liable for registration under the GST registration provisions.

E-commerce operator liability for local delivery services expands to cover tax payment on intra State supplies with registration exception.
The electronic commerce operator (ECO) is to pay tax on intra State supplies of services by way of local delivery supplied through the ECO, except where the person supplying such services through the ECO is liable for registration under the Central Goods and Services Tax Act; this change is made by Notification No. 17/2025 Central Tax (Rate) as an amendment to Notification No. 17/2017 Central Tax (Rate) with a specified commencement date.

Gujarat GST amends exemptions: excludes e-commerce local delivery, nil-rates retail life/health insurance to individuals, and defines group.
The notification inserts exclusions clarifying that local delivery services provided by or through an Electronic Commerce Operator do not fall under the targeted entry, introduces nil-rated exemptions for life and health insurance services to individuals or individual-and-family insureds and for reinsurance of those services, and amends definitions to exclude electronic commerce operators from the goods transport agency definition while defining "group" for insurance exemptions and specifying the scope of health insurance business.

GST notification exempts individual and family life/health insurance and clarifies e commerce local delivery and group definitions.
New entries exempt life and health insurance services provided to an insured who is not a group, and reinsurance of those services; the exemptions apply where the insured is an individual or an individual and family as defined in the contract. The notification excludes local delivery services provided by or through an Electronic Commerce Operator from a related entry, clarifies that a goods transport agency does not include such electronic commerce operators, defines "group" for the insurance exemptions, and defines "health insurance business" to include sickness, medical, hospital, travel and personal accident benefits. Effective 22 September 2025.

Insurance exemption for individual and family policies clarified; reinsurance covered and e commerce local delivery excluded from GTA scope.
The notification amends the State GST rate schedule to exempt life and health insurance services to insureds who are not a group, clarifying that the exemption applies to individual or individual-and-family contracts and that family includes all individuals insured as family; it also exempts reinsurance of those services. It excludes electronic commerce operators providing or facilitating local delivery services from the goods transport agency definition, and adds definitional provisions for 'group' and 'health insurance business'.

GST exemption amendment: local delivery, individual life and health insurance, and reinsurance receive updated treatment under Chhattisgarh notification.
The amendment to the Chhattisgarh State Tax (Rate) exemption notification excludes local delivery services provided by, or through, an Electronic Commerce Operator from the existing goods transport entry. It inserts exemption entries for life insurance business and health insurance business supplied by an insurer to an insured who is not a group, with clarification that the exemption applies to an individual or an individual and family, and extends the exemption structure to reinsurance of those services. It also revises the definitions of goods transport agency, group, and health insurance business for these entries.

Insurance tax exemptions apply to non-group individual and family cover, while electronic commerce local delivery loses transport agency exemption.
Tripura introduces State tax exemptions for life insurance and health insurance supplied to insured persons who are not groups, including individual and family insurance contracts, and for reinsurance of those services. A group requires a common purpose or economic activity other than insurance and includes qualifying employer-employee and non-employer-employee groups. The amendment also excludes local delivery services provided by, or through, electronic commerce operators from the specified goods transport agency exemption and revises the goods transport agency definition accordingly.

Insurance exemption for individual and family policies extended, with related definitional clarifications affecting local delivery and group coverage.
The notification amends the State Tax (Rate) schedule to: exclude local delivery services by or through Electronic Commerce Operators from the serial 18 entry; add exemptions under Heading 9971 for life and health insurance services to non-group insureds (including individuals and their family) and for reinsurance; define "group" for these exemptions to include employer-employee and certain non employer-employee groups; exclude electronic commerce operators providing local delivery from the goods transport agency definition; and add a definition of health insurance business. These amendments commence on the stated September 2025 date.

Commencement of Gujarat GST amendment: specified provisions to be brought into force by state notification.
The State Government, under the commencement power in the Gujarat Goods and Services Tax (Second Amendment) Ordinance, 2025, appoints the first day of October, 2025 as the date on which specified amendment provisions - including the identified introductory clauses and the enumerated amendment sections - shall come into force, thereby bringing those amendment provisions into legal effect by state notification.

Insurance service exemptions: life and health insurance to individual/family insureds exempted under UTGST, e commerce local delivery excluded.
Amends the UTGST rate notification to exempt services of life insurance and health insurance provided by an insurer to non-group insureds (individuals or individual-plus-family), and reinsurance of those services; excludes local delivery services provided by or through an Electronic Commerce Operator from a separate entry; revises "goods transport agency" to exclude such electronic commerce operators; defines "group" for these exemptions and defines "health insurance business" to include sickness, medical, surgical, hospital expense, travel and personal accident benefits.

Insurance service exemptions narrowed to individual and family policies, excluding group cover, with related definitions and exclusions.
The amendment exempts services of life and health insurance provided to insured persons who are individuals or individual-and-family contracts, and exempts reinsurance of those services; it excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency entry; and it inserts definitions for 'group' and 'health insurance business' to clarify eligibility and scope of the exemptions.

Insurance exemption scope clarified: individual and family coverages exempted and e-commerce local delivery excluded from GTA treatment.
Amendment to Notification No.12/2017 inserts exclusions for local delivery services provided by or through an Electronic Commerce Operator; adds entries 36C-36E under Heading 9971 exempting services of life and health insurance to insureds who are not a group and reinsurance of those services, with explanations that exemptions apply to contracts covering an individual or an individual and family (family as those insured as family in the contract); revises definitions to exclude electronic commerce operators from "goods transport agency", defines "group" for the insurance exemptions, and defines "health insurance business".

Commencement of Finance Act provisions: specified sections to come into force on 1 October 2025 by official notification.
The Central Government, under clause (b) of sub section (2) of section 1 of the Finance Act, 2025, appoints the 1st day of October, 2025 as the date on which clauses (ii) and (iii) of section 121, sections 122 to 124 and sections 126 to 134 of the Finance Act, 2025 shall come into force, by notification issued by the Central Board of Indirect Taxes and Customs.