Key recommendations/decisions made by 53rd GST Council

The 53rd GST council meeting was held in Delhi on June 22. The Council took a number of decisions to ease the compliance burden and grievances of small and medium taxpayers.

The 52nd GST Council meeting took place on October 7, 2023.

Here are the key recommendations/decisions made by 53rd GST Council:

1. GST Council recommended Rs 20 lakh limit for filing of appeal by Tax Authorities before Appellate Tribunal, Rs 1 cr for HC, Rs 2 cr for SC.

2. Waiver of interest on penalties on tax demand notice recommended by Council.

3. GST Council recommends a uniform rate of 12 per cent on all milk cans.

4. Services provided by Indian Railways like platform tickets exempted from GST.

5. GST Council exempts services by way of hostel accommodation outside educational institutions to tune of Rs 20,000/person per month.

6. It recommended the reduction of GST on all kinds of carton boxes from 18 per cent to 12 per cent.

(With PTI inputs)