There is considerable confusion amongst professionals, trade, and industry in respect of the change in GST rates effective 22.09.2025. While the Central Government has already issued the requisite notification under Section 9 of the CGST Act, 2017, certain State Governments have apparently not yet issued corresponding notifications under Section 9 of their respective State GST Acts. This raises a fundamental question: Should business entities apply differential tax rates for CGST and SGST until such State notifications are issued? If a particular State has not issued the corresponding notification, should the insurer apply 0% CGST and 9% SGST in that State? Statutory & Constitutional MandateArticle 279A of the Constitution of India, established the GST Council, which is empowered to recommend rates, exemptions, and principles of taxation to ensure uniformity of indirect taxes across the country.