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<h1>Council approves law and fitment changes: retrospective plant/machinery wording, FTWZ warehousing clarity, GST rate reclassifications, IMS rollout</h1> The Council adopted prior minutes, ratified notifications/circulars, and approved multiple Law Committee recommendations including retrospective amendment to align 'plant or machinery' language, clarifying Schedule III for FTWZ/SEZ warehousing, enabling a Track-and-Trace regime with penalties, changes to ISD provisions, IMS-related amendments, temporary ID rules and several procedural clarifications; deferred certain technical items for further review. The Fitment Committee's recommendations modified GST rates and classifications (notably popcorn, fortified rice kernels, gene therapy, vehicle rates, AAC blocks), clarified vouchers/treatment of various services, and regularised selected past periods. GSTN rollouts (IMS) noted and B2C e-invoicing study approved. IGST settlement committee report accepted with timelines; GoMs on compensation cess and disaster-levy were extended/constituted; ATF inclusion deferred for further study.