52nd GST Council Meeting: Clarification of GST Rate of Services

The GST Council’s 52nd meeting was held in Delhi on October 07, 2023, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.

The GST Council has inter-alia made the following recommendations to clarify that:

  • Entries at Sl. No. 3 and 3A of Notification No. 12/2017-(Central Tax Rate) dated June 28, 2017 exempts pure and composite services provided to Central/State/UT governments and local authorities in relation to any function entrusted to Panchayat/ Municipality under Article 243G and 243W of the Constitution of India. However, no changes to the existing exemption entries.
  • Further, the GST Council has recommended to exempt the services of water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation supplied to Governmental Authorities.

The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1965431

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🔰 FREE Webinar On:

📢 “Important changes in GST Law w.e.f. October 1, 2023”

🗓️ Date : October 09, 2023, Monday

⏰ Time : 7:30 PM to 9:00 PM (IST)

🎤 Speaker : Adv Bimal Jain

🔖 Registration Link: 

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📝 Coverage:

✔️ New condition for Supply of services/goods to SEZ Developer/Unit
✔️ Input Tax Credit for CSR Expenses restriction
✔️ Input Tax Credit reversal under Rule 42 & Rule 43 with respect to Supplies from Bonded Warehouse
✔️ Filing returns/statements namely GSTR 1, GSTR 3B, TDS Statement, and Annual Return restriction
✔️ IGST applicability on Ocean Freight by the importer of goods
✔️ Can Suppliers of goods through an E-Commerce platform are eligible to opt for a composition scheme
✔️ Offenses have been decriminalized, and what is the new threshold amount for prosecution under GST Law
✔️ Important Changes under Online Gaming
✔️ Q&A and open discussion and many more

Limited seats available

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