GST Council Meetings
Complete timeline of all 56 meetings from September 2016 to 2025
LANDMARK — GST 2.0: Two-tier structure (5%/18%), new 40% demerit rate, 12% & 28% slabs abolished for most goods, insurance exempted, ~175 items cheaper, personal care at 5%, small cars at 18%, compensation cess phased out (except tobacco), GSTAT operationalized
Rate clarifications; compensation cess GoM extension; tobacco track & trace mechanism
Cancer drug Trastuzumab 12%→5%. Extruded snacks (namkeen) 18%→12%. GoM on insurance GST. Old vehicles GST 12%→18%
Carton boxes for apple farmers reduced to 12%. Solar cookers at 12%. Penalty waiver (Section 128A)
Extra neutral alcohol (ENA) for alcoholic beverages exempted from GST; molasses rate cut to 5%
Clarifications on casino/gaming GST; rate corrections
GTA declaration changes. Food/beverages in cinema halls at 5% (if sold separately)
Pan masala & tobacco track-and-trace mechanism. Compensation cess formula revisions
Mentha arvensis added to RCM. GSTAT setup recommended. Husk of pulses at 5%
MAJOR — Online gaming/casinos/horse racing at 28% on full face value. Pre-packaged & labelled goods taxed at 5%. GoM on rate rationalization
Textile GST hike to 12% DEFERRED from 1 Jan 2022. Correction postponed
Correcting inverted duty on footwear (12%), textiles (12%). Zomato/Swiggy made liable for restaurant GST
Extended COVID exemptions; black fungus medicines exempted; GoM on COVID essential items
COVID RELIEF — Exemption on Remdesivir, oxygen concentrators, COVID testing kits, hand sanitizers, ventilators
Rs.1.1 lakh crore borrowing for state compensation; cess extended beyond 2022
Compensation cess borrowing option for states
COVID relief — compliance deadline extensions
COVID-19 relief measures discussed
Lottery — uniform 28% GST on all lotteries
Hotel rates simplified — single Rs.7,500 threshold. Rate cuts on auto parts, diamond job work, outdoor catering
Electric vehicles reduced from 12% to 5%. EV chargers at 5%
Annual return simplification; GSTAT constitution
Real estate transition provisions; composition scheme for services
REAL ESTATE OVERHAUL — New 1% (affordable) and 5% (others) without ITC for under-construction properties
Ministerial panel on real estate; calamity cess on Kerala
Rate changes on goods effective 01.01.2019; movie tickets, TV screens, monitors
Digital payment incentives; rate cuts on digital/electronic items
Simplified annual return format; MSMEs relief
MAJOR — Rate cuts on 100+ items. Sanitary napkins reduced to 0%. Handicraft GST reduced. Footwear up to Rs.1000 at 5%
Simplified return filing procedure approved
Sugar cess; reverse charge suspension extended; simplified returns
E-way bill system introduced from 01 Feb 2018; inter-state from 01 Apr 2018
Rate relief for small businesses; simplified returns for small taxpayers
HISTORIC — 178 items moved from 28% to 18%. Only 50 items left at 28% (luxury & sin goods)
Composition scheme turnover raised to Rs.1 crore; e-way bill discussed
Rate cuts on 27 goods — AC restaurants to non-AC restaurants unification at 5%
Cess rates on mid-segment cars raised; tractor parts at 18%
Post-launch review; return filing deadlines extended
GST launch eve session
Last pre-launch corrections; fertilizer rates
Finalized rates for gold (3%), rough diamonds (0.25%), textiles, footwear
Remaining rate fitment; finalised all GST rates before launch
Fitment of GST rates on all 1211 goods items and 500+ services
IGST settlement rules; TDS/TCS provisions
E-way bill rules; anti-profiteering mechanism
All remaining rules approved; 1 July 2017 launch date
Remaining GST rules finalised
GST rules on registration, returns, payments, invoicing, refund
Draft Compensation Cess Bill
CGST/SGST/IGST drafts; cross-empowerment
IGST on imports; place of supply rules
GST rate structure — 4 slabs (5%, 12%, 18%, 28%) + cess on luxury/sin goods
Draft SGST law; exemption limits
Compensation formula, threshold of Rs.20 lakh
Draft CGST and IGST laws approved
Formation of rules; threshold limits discussed