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<h1>GST Council Revises Draft Model Law: Extends Input Tax Credit Period, Clarifies E-Commerce Roles, Increases Appeal Pre-Deposit Rate.</h1> The 6th GST Council meeting, chaired by the Union Finance Minister, focused on revising the draft Model CGST/SGST law. Key discussions included amendments to definitions, composition levy, input tax credit, and tax deduction at source. The Council agreed to several modifications, such as extending the payment period for input tax credit to six months, clarifying the role of electronic commerce operators, and increasing the pre-deposit rate for appeals. The meeting also addressed the power of arrest, emphasizing a cautious approach. The next meeting was scheduled for 22-23 December 2016 in New Delhi.