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52nd GST Council Meeting : Recommendations

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