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    <title>Authority amends Notification No. 9/2017: IGST exemptions clarified; e-commerce local delivery excluded; new Nil-rated serials 37C-37E effective 22 Sept 2025</title>
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    <description>The central authority amends Notification No. 9/2017 to implement Council recommendations, clarifying IGST exemptions: local delivery services provided by or through an electronic commerce operator are excluded from the exemption at serial 19; new Nil-rated exemptions (serials 37C-37E) cover life and health insurance services supplied to non-group insured persons (including an individual&#039;s family) and their reinsurance. Definitions added/modified: goods transport agency excludes e-commerce local delivery, &quot;group&quot; is limited to entities with common economic purpose (including employer-employee and other identifiable groups), and &quot;health insurance business&quot; is defined. Changes effective 22 September 2025.</description>
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    <pubDate>Mon, 22 Sep 2025 21:26:19 +0530</pubDate>
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      <description>The central authority amends Notification No. 9/2017 to implement Council recommendations, clarifying IGST exemptions: local delivery services provided by or through an electronic commerce operator are excluded from the exemption at serial 19; new Nil-rated exemptions (serials 37C-37E) cover life and health insurance services supplied to non-group insured persons (including an individual&#039;s family) and their reinsurance. Definitions added/modified: goods transport agency excludes e-commerce local delivery, &quot;group&quot; is limited to entities with common economic purpose (including employer-employee and other identifiable groups), and &quot;health insurance business&quot; is defined. Changes effective 22 September 2025.</description>
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