GST Council approves rule omissions, place of supply clarifications, ITC and retrospective relief procedures, and selected rate changes. The Council approved Law Committee and Fitment Committee recommendations: omission of rule 96(10) and rule 89(4A)/(4B) with consequential amendments and IGST refund regularisation where IGST/cess on imported inputs is later paid; clarifications on place of supply for advertising and data hosting services (treated as outside India when recipient is outside India); ITC availability on demo vehicles; implementation procedures for retrospective subsections (5) and (6) of section 16 including a rectification mechanism; insertion of Rule 164 and Forms for Section 128A implementation; selected rate and classification changes and GoM referral for insurance matters.
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Provisions expressly mentioned in the judgment/order text.
GST Council approves rule omissions, place of supply clarifications, ITC and retrospective relief procedures, and selected rate changes.
The Council approved Law Committee and Fitment Committee recommendations: omission of rule 96(10) and rule 89(4A)/(4B) with consequential amendments and IGST refund regularisation where IGST/cess on imported inputs is later paid; clarifications on place of supply for advertising and data hosting services (treated as outside India when recipient is outside India); ITC availability on demo vehicles; implementation procedures for retrospective subsections (5) and (6) of section 16 including a rectification mechanism; insertion of Rule 164 and Forms for Section 128A implementation; selected rate and classification changes and GoM referral for insurance matters.
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