The Best ever GST council meeting is the 56th GST Council Meeting

Luckily, in the ninth year of its life, GST law is going to witness several commendable changes which are friendly to taxpayer, tax  administrator tax professional and even the common man. All the measures proposed in the council meeting are welcome measures, which though late are definitely initiatives which are the need of the hour. The entire team, including Union Finance Minister as well as Prime Minister who has guided FM deserves appreciations.

Amongst all the proposals the initiatives on GSTAT is the most important and long waited one. While tax professionals have huge accumulated backlog, which needs few months for clearance, the jurisdictional high courts are flooded with writ petitions  under GST law which is a huge burden on the courts. The proposals which allow filing the appeal with GSTAT till 30/06/2026 and  commitment to commence hearing soon by December 2025 are undoubtedly a big relief for all concerned. The challenges behind this task have been tackled well by the Government and its determination for the  operationalization  of the GSTAT is the most welcome measure.

The above measure on GSTAT is highly beneficial to taxpayers as once appeal is filed with required pre deposit, there is automatic stay on collection of remaining amount. It is beneficial to tax professional since the original limit of three months for filing appeal with GSTAT is now up to 30/06/2026. Top legal experts as well as High Court judges are also relieved now from the burden of spending time on writ appeals on GST matters which is the consequence on operationalisation of GSTAT.

The reduction/ abolition of GST on health insurance is also long waited one and got postponed in the earlier council meetings but has become the reality now with effect from 22/09/2025. The proposal that abolish two rates and maintain only the standard rate, merit rate and the special de merit rate is an excellent proposal. The applicability of three different rates on pop corn based on whether packed or whether packed and salted or Caramel also comes to an end from 22/09/2025.

Wherever the rates have been proposed to be reduced or to be increased are all good proposals in the right direction. Due care has been taken to protect  the middle income group in the exercise of rationalisation of rate structure and the common man is thankful to the Government for the nice proposals.

All other measures proposed such as on inverted duty structure, simplification of GST registration as well as trade facilitation measure on refunds are definitely going to help in ease of doing business.

The Government has passed on the message to all that they listen and appreciate the difficulties connected with GST and are ready to improve so as to ensure improvement in the long run.

As the Government has taken several facilitation measures on GST, the only requirement as on date from tax administrators at field level is to pass adjudication orders as well as order In appeal by applying the most appropriate sections and by following the judicial discipline in respect of matters which are settled at supreme court as well as high court level.

Let us hope for more such good initiatives in future the GST Council in the future as well.