GST taxpayer administration divided: 90% with local administrations below Rs. 1.5cr, above-threshold taxpayers split equally.
The Council adopted a stratified, computerised division of taxpayers between Central and State tax administrations: taxpayers below Rs. 1.5 crore turnover to be administered 90% by States and 10% by Centre, taxpayers above that threshold to be divided equally; new registrants to be initially split and reallocated after year-end; both administrations to retain intelligence-based enforcement powers. IGST powers to be cross-empowered to States on the same basis as CGST/SGST subject to a carve out for adjudication of place of supply and specified import/export matters. Territorial waters within twelve nautical miles to remain Union territory with State collection delegated by the Union.

GST Council meeting addressed sectoral compliance, IGST drafting changes, compensation fund mechanics and cross-empowerment deferral.
Industry submissions highlighted severe real-time place-of-supply and ITC pooling challenges across banking, telecom, IT/ITeS, civil aviation, railways and exporters, urging centralized registration, IGST-based or end-of-month allocation mechanisms, simplified valuation and place-of-supply rules, and sector-specific rate and transitional relief. The Council approved the IGST draft subject to further legal consideration of the definition of "State" (territorial waters), referral of certain supply and ITC provisions to the Law Committee, amendment of IGST rate cap to 40%, apportionment of unallocated IGST to States by SGST share, and deferred cross-empowerment design for a future meeting. The Compensation Law was revised to secure bi-monthly payments for five years, funding mechanisms and distribution of unutilized balances.

GST framework approved with revised arrest thresholds, tribunal appeal pre-deposits, ITC limits, anti-profiteering and compensation funding.
The Council approved the draft GST, IGST and Compensation Laws with specified revisions: arrest/prosecution provisions narrowed with arrest thresholds and repeat-offence coverage; Tribunal structure refined with joint selection of State vice chairpersons and pre-deposit fixed at 10% (first appeal) and 20% (Tribunal); deletion of Section 95(2); advance ruling and compliance rating procedures adjusted; ITC benefit excluded for pipelines and telecom towers; anti-profiteering retained by notification; GST on land/buildings deferred; Compensation Fund to comprise cess and other revenues and bi-monthly payments to States.

GST Council approved model law sections with changes on input-credit reversal, refunds, record-keeping, provisional assessment, and arrest thresholds.
The Council adopted amendments to earlier minutes and approved Sections 47-99 of the draft Model GST law subject to specified changes: replace 'Tax Return Preparer' with 'GST Practitioner'; reduce unjust-enrichment self-certification refund threshold to Rs. 2 lakh or Council-determined amount; apply a six-month payment rule for reversal of input tax credit to goods and services; expand record-keeping to include transporters and godown operators; increase retention of accounts to six years; clarify aggregators as electronic commerce operators for TCS; limit Commissioner's provisional-assessment extension to four years; delete CAG information-power provision; increase appellate pre-deposit to 20%; and redraft arrest provisions with specified monetary thresholds and safeguards.

GST Council approves Chapters I-IX with amendments: 20% rate cap, composition rules, reverse charge and deferred cross-empowerment decision.
The Council approved Chapters I-IX (Sections 1-46) of the Draft Model GST Law with specified amendments: exclude Jammu & Kashmir from Section 1(2); revise the definition of agriculture and merge agriculturist definitions; raise the statutory rate cap to 20% (CGST and SGST); allow composition by intimation with turnover cap not less than Rs. 50 lakh and set composition rates at 1% for traders and 2% for manufacturers; apply reverse charge on supplies from unregistered persons; extend the payment period for input tax credit reversal from three to six months; set TDS threshold at Rs. 2.5 lakh; defer decisions on ITC for capital goods and cross-empowerment.

GST Council sets multi band tax structure, five year compensation funded by a sunset cess and mandates fitment and system readiness work.
The Council adopted a multi band GST rate structure (exempt, 5%, 12%, 18%, 28%; services generally 18%), authorised a five year compensation mechanism funded by a cess on specified items above 28% credited to a public Compensation Fund with a five year sunset and equal residual sharing between Centre and States, instructed an officers' Committee to carry out fitment of goods and to report back, received GSTN implementation and migration updates for phased portal rollout and deferred final decision on cross empowerment for single interface administration pending further political consultations.

GST compensation base set to include ITC reversals; CST at 2% and projected growth rate fixed at 14%.
The Council fixed components and formulas for GST compensation: include ITC reversals and specified devolved receipts in the 2015-16 revenue base; count State-granted tax exemptions subsumed in GST for eleven Special Category States; calculate CST at 2% for the base year; and adopt a fixed projected growth rate of 14% for the five-year compensation period. The Council presented a provisional four-slab rate structure (6%, 12%, 18%, 26%) and discussed funding compensation by a dedicated cess, but deferred final decisions on compensation mechanism and rate bands for further officer-level examination.

GST Council minutes adopt revenue definition amendments, defer cross-empowerment, approve draft GST rules and incentive reimbursement.
The Council adopted amended minutes clarifying that compensable revenue includes all State taxes (including cesses) subsumed in GST and set a Committee of Officers to define "revenue" and examine whether ITC reversals form part of compensable revenue. It approved revised Rules of Procedure and the Draft GST Rules on registration, payment, return, refund and invoicing (allowing minor Chairperson-approved changes), and decided that existing tax-exempt entities will pay tax under GST with any continuations of incentives to be administered via state/central budgetary reimbursement mechanisms.

GST Council meeting sets implementation date, thresholds, compensation base year, and cross-empowerment principles for tax administration.
The Council approved Rules of Procedure with amendments on nomenclature, representation under President's Rule, agenda circulation timelines, substitute attendance (speaking but non-voting) and Chairperson discretion; fixed 1 April 2017 as the GST implementation date with staged IT, legislative and training milestones; set exemption threshold at Rs. 20 lakhs (Rs. 10 lakhs for Special Category States) and composition threshold at Rs. 50 lakhs (excluding manufacturers and service providers); decided 2015-16 as the compensation base year with compensable revenue to include all subsumed taxes and quarterly tentative payments subject to final audit; and advanced but did not finalise a cross-empowerment protocol for joint Union-State administration of scrutiny and audit, with alternatives including a Rs. 1.5 crore turnover division.

GST Seva Kendras operation announced, providing public service locations and helpline access for taxpayer assistance.
Operation of GST Seva Kendras by the Gurugram Commissionerate provides in-person taxpayer services at specified premises in Sector 32, Gurugram, and supplements these with a two-number telephonic helpline. The notice identifies service points for general public and designated East divisions, and instructs public bodies and trade associations to circulate the locations and helpline information to their members, issued with Competent Authority approval.

Extension of e-payment deadline: electronic payments allowed until midnight and banking counters open extended hours.
Designated agency bank branches handling government business were directed to keep counters open for full days and operate until 8:00 p.m., while electronic transaction processing was extended to continue until midnight on the final day, permitting assessees to complete e-payments up to that electronic cutoff; trade associations and RAC members are requested to notify their constituents of these extensions.

Service Delivery Excellence Model enhances standardized citizen grievance handling and service timelines under Sevottam.
Implementation of the Service Delivery Excellence Model establishes an integrated compliance system to operationalize the Citizens Charter and grievance redressal at the Puducherry Commissionerate. The Commissionerate commits to prescribed service timelines for acknowledgements, decisions, release of seized documents, and complaint handling. All HQ written communications must be submitted through a centralized Common Facility Centre or specified web portals, with dated acknowledgements at submission; henceforth the single-window system is the exclusive channel for trade and public communications.

Jurisdictional boundaries for the Shillong Zone's Central Excise, Service Tax and Customs were reallocated, effective 15 October 2014.
Notification designates the jurisdictional boundaries for the Chief Commissioner, Central Excise, Shillong Zone after cadre restructuring, assigning six primary formations-Central Excise & Service Tax Shillong, Dibrugarh, Guwahati; Appeal Commissionerate Guwahati; Audit Commissionerate Guwahati; and Customs (Preventive) NER Shillong-with territorial scopes by State and district detailed in Annexures I-IV and an effective date of 15 October 2014.

Central Excise jurisdiction updated: Guwahati Service Tax Division adds Range G, totals 34 ranges; changes effective 1 November 2014.
The notice modifies Shillong Zone administration after cadre restructuring by adding the Commissioner of Customs (Preventive), Shillong to the jurisdictions of Commissioner (Appeal) and Commissioner (Audit); increases Guwahati Service Tax Division ranges from six to seven by adding Range G and revises total ranges to 34; deletes the column listing number of assessees per service; and furnishes corrected territorial and range allocations in Annexure A, effective 01.11.2014.

E-office implementation enables electronic GST communications with searchable PDF submissions and diary-number acknowledgements for taxpayers and mobile/email contact.
Launch of an e-office application in the GST Commissionerate, Chandigarh establishes electronic workflows to promote a paperless office, generate diary-number acknowledgements for communications, and improve efficiency and transparency. Taxpayers are required to submit communications as PDF files, preferably searchable, and to include mobile numbers and email addresses to receive immediate SMS and email acknowledgements. Trade bodies are asked to disseminate the notice and report difficulties or suggestions.