GST Notification 16/2027 (Rate) Dated 17/09/2025 – Exemptions to services- Removal of local delivery by or through ECO and Inclusion of individual health/ life insurance 

The notification amends principal notification 12/2017 dated 28^th June 2027, to provide: 

• Inserts exemptions for individual health/life insurance & reinsurance.
• Clarifies that certain local delivery by or through e-commerce operator are excluded from exemptions
• Defines ‘group’ and ‘health insurance business’.

This notification is effective from 22nd September 2025.

(Link: CGST Notification 16/2025 (Rate), IGST Notification 16/2025 (Rate), UTGST Notification 16/2025 (Rate) Dated 17/09/2025)