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of <h1>GST Council Aligns CGST Act with Tribunal Reforms, Reviews Taxability, and Proposes Appeal Delay Condone Procedure.</h1> The 52nd GST Council meeting, chaired by the Union Finance Minister, addressed various agenda items, including confirming previous meeting minutes, ratifying notifications, and discussing issues recommended by the Law Committee. Key discussions involved aligning CGST Act provisions with the Tribunal Reforms Act, clarifying taxability of personal and corporate guarantees, and proposing a special procedure for condoning delays in filing appeals. The Council also considered Fitment Committee recommendations on GST rates and exemptions, reviewed revenue positions, and discussed the classification of services for GST applicability. Additionally, amendments to GST rules and forms were proposed to streamline processes and address industry concerns.
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