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of <h1>GST Council Discusses Input Tax Credit, Aadhaar Link, Rate Changes, and Small Taxpayer Exemptions at 37th Meeting.</h1> The 37th GST Council Meeting, chaired by the Union Finance Minister, discussed various GST-related issues. Key agenda items included the need for a consultative mechanism between the GST Council and the XV Finance Commission, confirmation of previous meeting minutes, and ratification of notifications and orders. The Council reviewed revenue positions, considered exemptions for small taxpayers, and discussed issues related to input tax credit, refund procedures, and e-way bills for gold. Amendments to GST laws, the implementation of a new return system, and linking GST registration with Aadhaar were also deliberated. The meeting concluded with decisions on rate changes and clarifications for goods and services, and updates on GSTN ownership changes.
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