Restriction on provisional refund: Aadhaar authentication and suppliers of specified goods barred from provisional GST refunds.
Restriction on provisional refund bars registered persons who have not completed Aadhaar authentication and persons supplying goods specified by tariff classifications - areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils - from receiving provisional refunds; the notification applies the First Schedule interpretation rules of the Customs Tariff Act to identify covered goods and takes effect from 1 October 2025.

Commencement of amendment provisions: specified sections of the Bihar GST Amendment Act appointed to commence on a notified date.
Appoints the 1st day of October, 2025 as the commencement date for clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Bihar Goods and Services Tax (Amendment) Act, 2025 by notification under clause (b) of sub section (2) of section 1, issued by the State tax administration with the stated file reference.

Tariff-based State GST rates restructure intra-State goods taxation through seven schedules, conditional classifications, and differentiated treatment for specified goods.
Kerala State Goods and Services Tax rates for intra-State supplies of goods are structured through seven tariff-based schedules. State tax applies at 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%, depending on the goods classification and applicable conditions. The schedules cover specified food, agricultural, medical, industrial, consumer, transport, precious-metal, tobacco and actionable-claim categories. Classification follows the Customs Tariff framework, including interpretative rules and notes. Entries may depend on packaging, labelling, value, intended use, composition, supply recipient or other stated conditions. The revised rate structure takes effect from 22 September 2025.

State GST exemption framework covers specified intra-State goods, subject to tariff classification, packaging exclusions, and targeted supply conditions.
Kerala grants a full State GST exemption on specified intra-State supplies of goods from 22 September 2025, replacing the prior exemption regime while preserving earlier acts and omissions. Covered goods include basic unprocessed food, agricultural produce, seeds for sowing, animal feed, selected health products, educational materials, traditional goods and specified public-interest supplies. Many food and agricultural entries exclude goods that are pre-packaged and labelled. Classification follows the Customs Tariff framework, and specified conditional exemptions apply to lottery supplies, grant-funded supplies by Government entities, and qualifying government auction sales.

GST local delivery services excluded unless supplier via e commerce operator is liable for registration.
Amendment inserts a conditional exemption into the tax rate notification excluding services by way of local delivery, except where the supplier furnishes such services through an electronic commerce operator and the supplier is liable for registration; the change modifies SRO GST 17/2017 and takes effect on 22 September 2025.

Local delivery services are addressed, excluding suppliers via electronic commerce operators who are liable for registration.
The amendment inserts clause (v) to treat services by way of local delivery, except where the person supplying such services through an electronic commerce operator is liable for registration under the Act, thereby excluding those registered suppliers from the clause's application and taking effect from 22nd September 2025.

Tamil Nadu GST clarifies exemptions for individual and family insurance and excludes e commerce local delivery from goods transport agency.
The amendment excludes local delivery services provided by or through an Electronic Commerce Operator from the goods transport agency entry, inserts nil-rated exemptions for life and health insurance services supplied to non-group insureds (with family coverage clarified), exempts reinsurance of those services, and revises definitions of "goods transport agency", "group" and "health insurance business".

GST rate and input tax credit changes for specified services, with new definitions and credit limits for transport and job work supplies.
The notification amends tax rates and input tax credit conditions for specified services, substituting multiple entries to impose 9% on several services, 2.5% on defined transport and job work services (with a 0.75% rate for diamond job work), and restricts input tax credit where credit has already been taken or where suppliers of input transportation services charge tax above 2.5%. It also revises definitions for goods transport agency, multimodal transporter, mode of transport, recognised sporting event and handicraft goods, and inserts registration clarifications.

Bricks subject to 6% GST on intra state supplies from 22 Sept 2025, including fly ash, building and roofing bricks.
Notifies a 6 per cent State tax on intra State supplies of specified brick products-fly ash bricks, fly ash aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-identified by listed tariff items. The notification adopts interpretation rules from the First Schedule to the Customs Tariff Act, 1975 and applies definitions from the Tamil Nadu GST Act and the Integrated GST Act. It comes into force on 22nd September, 2025.

Tamil Nadu notification updates GST rates for specified handicraft goods, mostly 2.5%, effective 22 September 2025.
Substitutes the prior tariff table to prescribe GST rates for specified handicraft and artisanal goods, enumerating detailed categories and assigning most items a 2.5% rate while specific filigree and imitation jewellery attract 1.5%; issued under the powers of sub section (1) of Section 11 of the Tamil Nadu Goods and Services Tax Act, 2017, and effective from 22 September 2025.

Tamil Nadu GST amendment substitutes schedule references in a prior notification, effective 22 September 2025, for clarity.
The notification replaces the words "Schedule IV of Notification No. II(2)/CTR/532(d-4)/2017" with "Schedule II or Schedule III of Notification No. II(2)/CTR/1016(b-1)/2025," thereby changing the operative schedule citation in the earlier notification; the amendment is made under sub section (1) of Section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 and comes into force on 22nd September, 2025.

GST rate change to 9% effective 22 September 2025.
The notification amends the earlier GST notification by substituting the entry in column (4) against S. No. 1 in the TABLE with 9% and specifies that the amendment comes into force on 22 September 2025.

GST exemptions on a comprehensive Schedule of specified goods, with definitions and interpretative rules; effective 22 September 2025.
The Governor exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax under Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017, superseding the earlier notification of 29 June 2017; the Schedule lists specified tariff items (including agricultural produce, animal products, foodstuffs, seeds, feed, drugs in Annexure I, and instruments in Annexure II), includes definitions of "unit container", "pre packaged and labelled" and "Government entity", and adopts interpretation rules of the Customs Tariff First Schedule; effective 22 September 2025.

Tamil Nadu notifies State GST rates for goods across seven schedules, effective 22 September 2025.
The notification supersedes the 2017 notification and notifies State GST rates for intra State supplies: 2.5% (Schedule I), 9% (Schedule II), 20% (Schedule III), 1.5% (Schedule IV), 0.125% (Schedule V), 0.75% (Schedule VI) and 14% (Schedule VII), applied to goods as described by tariff classifications in the appended Schedules. It applies interpretation rules of the Customs Tariff First Schedule, defines terms like "unit container" and "pre packaged and labelled," and takes effect from 22 September 2025.

GST rate revisions and tightened input tax credit conditions for transport, job work, delivery and selected services.
The notification amends the Nagaland SGST tariff and explanatory provisions: substituting tax rates for numerous service items (notably to 9%, 2.5%, 20% and 0.75%), revising service descriptions (including multimodal transport, container-by-rail, renting of goods carriage, postal/courier/local delivery, job-work and beauty services), and imposing provisos limiting input tax credit where credit on inputs has not been taken or where upstream input services are taxed above the specified rate. New and updated definitions are inserted for goods transport agency, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter; additional explanations on "premises" and registration amendment are also added.

Nagaland GST notification substitutes a schedule reference in a prior finance department notification and takes effect on 22 September 2025.
The State Government, exercising powers under section 11(1) of the Nagaland GST Act, substitutes the words, brackets and figures referencing Schedule IV of the earlier Finance Department GST notification with a reference to Schedule II of the specified subsequent notification. The amendment is made on the Council's recommendation and comes into force on 22 September 2025, as notified by the Additional Secretary to the Government of Nagaland.

GST exemption on specified intra state goods under Nagaland law removes state tax liability for listed categories.
Notification under section 11(1) of the Nagaland GST Act supersedes a 2017 notification and exempts intra state supplies of the goods listed in the appended Schedule from the whole of State GST under section 9. Exemptions apply to specified tariff items, headings, sub headings or Chapters and are qualified by conditions such as exclusion of pre packaged and labelled goods, seeds of seed quality, processing state (fresh, chilled, frozen, dried), and defined terms including "unit container", "pre packaged and labelled" and "Government entity". Interpretation rules of the Customs Tariff First Schedule apply.

Annual return exemption relieves eligible registered persons from annual return filing for financial year 2024-25 onwards.
Registered persons with aggregate turnover in any financial year not exceeding the prescribed threshold are exempted from filing the annual return under the Rajasthan Goods and Services Tax Act, 2017 for financial year 2024-25 onwards. The exemption takes effect from 22 September 2025.

Reverse-charge liability for local delivery services through electronic commerce operators applies, subject to the supplier registration exception.
Reverse-charge liability for local delivery services is extended to services supplied through an electronic commerce operator, except where the supplier is liable to obtain registration under the statutory registration threshold provisions. The amendment is made under the State Government's power to specify categories of services for tax payment under reverse charge and takes effect from 22 September 2025.

GST appellate procedures and annual return reporting are revised through new refund rules, Tribunal forms, and input tax credit disclosures.
Tripura SGST amendments revise provisional refunds, Appellate Tribunal procedure and annual-return reporting. System-based risk evaluation governs provisional refund orders, subject to recorded reasons for proceeding under the regular refund process. Appeals without a question of law may be transferred to a Single Member Bench, while related matters previously heard by a Technical and Judicial Member Bench remain before such a Bench. Revised Tribunal forms standardise appeal, cross-objection, departmental application and order-summary details. FORM GSTR-9 and FORM GSTR-9C introduce expanded input tax credit, subsequent-year transaction, e-commerce supply, tax-payment and late-fee reporting requirements.