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<h1>GST Council raises composition threshold to Rs.75 lakh, approves targeted GST rate changes and notifications to operationalise GST rules.</h1> The GST Council adopted corrections to earlier minutes, approved amended Accounts and Records Rules (including electronic access and limited logging), authorised bank-based authentication subject to IT Act conformity, raised the Composition Scheme threshold to Rs.75 lakh with a negative list for manufacturers, approved multiple item-specific GST rate adjustments (including insulin at a reduced rate, exemption for children's colouring books, bamboo furniture at a lower rate, and concessional treatment for certain job-work services), approved specified service exemptions where government bears full cost, maintained reverse charge for legal and sponsorship services while exempting individuals from registration, and directed staged notification of multiple CGST and IGST sections to operationalise the Rules and exempt fully reverse-charge suppliers from registration.
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