GST Council decisions on rate changes, exemptions, procedural reliefs and implementation measures for smoother GST roll out. The GST Council approved targeted rate changes and classifications (including reductions for specified goods and a structured handicrafts approach), reduced the rate to 12% for specified Government works while directing the Fitment Committee to define 'Governmental authority' and examine labour intensive works contracts, revised Compensation Cess for certain vehicle categories, extended and allowed one revision of FORM GST TRAN 1 to 31 October 2017, extended the Composition opt in deadline to 30 September 2017, exempted small handicraft suppliers and certain job workers from mandatory registration subject to thresholds and e way bill rules, notified Section 51 for TDS registration (effective 18.09.2017) while deferring actual deductions, amended NAA rules and procedural forms, empowered GSTN Board nominations by the Council, confirmed GIC's routine delegation and authorised officer committees to address export embedded taxes and related refunds.
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Provisions expressly mentioned in the judgment/order text.
GST Council decisions on rate changes, exemptions, procedural reliefs and implementation measures for smoother GST roll out.
The GST Council approved targeted rate changes and classifications (including reductions for specified goods and a structured handicrafts approach), reduced the rate to 12% for specified Government works while directing the Fitment Committee to define "Governmental authority" and examine labour intensive works contracts, revised Compensation Cess for certain vehicle categories, extended and allowed one revision of FORM GST TRAN 1 to 31 October 2017, extended the Composition opt in deadline to 30 September 2017, exempted small handicraft suppliers and certain job workers from mandatory registration subject to thresholds and e way bill rules, notified Section 51 for TDS registration (effective 18.09.2017) while deferring actual deductions, amended NAA rules and procedural forms, empowered GSTN Board nominations by the Council, confirmed GIC's routine delegation and authorised officer committees to address export embedded taxes and related refunds.
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