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<h1>GST Council approves SGST/UTGST models, IGST changes to zero-rate SEZ supplies, and a compensation cess schedule.</h1> The Council approved the Model SGST and UTGST Laws with state-specific transitional and procedural changes, authorised minor editorial corrections, amended the IGST Law to treat supplies to SEZs as zero rated like physical exports (with consequential CGST refund timing changes), removed 'taxable' to allow refunds for certain non-GST exports, adopted a Schedule of ceiling cess rates in the Compensation Bill, and constituted a Task Force for seamless freight movement while deferring some policy items for later consideration.
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