52nd GST Council Meeting: Recommendations
The 52nd GST Council Meeting made several important recommendations:
- Amendments in Appointment of GST Appellate Tribunals – in the conditions for appointing the President and Members of the proposed GST Appellate Tribunals.
- GST Rates for Millet Flour: GST rates for food preparation of millet flour in powder form, containing at least 70% millets by weight, were specified as follows:
- 0% when sold in non-pre-packaged and unlabelled form.
- 5% when sold in pre-packaged and labelled form.
- Exclusion of Extra Neutral Alcohol (ENA) from GST
- Reduced GST on Molasses: The GST rate on molasses was reduced from 28% to 5%.
- IGST Exemption for Foreign Going Vessels
GST Council:
- It is a constitutional body under Article 279A (101 Constitution Amendment Act, 2016).
- Function is Making recommendations on issues related to the implementation of GST