GST Council approves draft rules on input tax credit, valuation, transitional provisions and composition; circulated for public comment.
The Council approved in principle four draft Rules-Input Tax Credit, Valuation, Transitional Provisions and Composition-and adopted amendments to five existing Rules on Registration, Return, Payment, Refund and Invoice/Debit Credit Note. These drafts and amended Rules will be circulated to States and placed in the public domain for comments; final versions will be returned to the Council after public consultation. Officers may make minor drafting changes; lottery valuation Rule for tickets to be deleted with taxation on face value; rate fitment proposals to be discussed only at Council meetings.

GST migration assistance set up to help excise and service tax assessees transition to the GST network.
A GST migration assistance centre (Seva Kendra) is established at the Commissioner's office to assist Central Excise and Service Tax assessees in migrating to the GSTN, operating on weekends during the migration period. The notice lists designated officers and contact numbers as nominated points of contact for resolving migration-related problems and urges trade to avail the service and cooperate with the migration process.

GST Council approves SGST/UTGST models, IGST changes to zero-rate SEZ supplies, and a compensation cess schedule.
The Council approved the Model SGST and UTGST Laws with state-specific transitional and procedural changes, authorised minor editorial corrections, amended the IGST Law to treat supplies to SEZs as zero rated like physical exports (with consequential CGST refund timing changes), removed "taxable" to allow refunds for certain non-GST exports, adopted a Schedule of ceiling cess rates in the Compensation Bill, and constituted a Task Force for seamless freight movement while deferring some policy items for later consideration.

GST Council approved amended CGST and IGST drafts, cross empowerment, refund interest rules, e way bill and tribunal provisions.
The GST Council approved revised drafts of the CGST and IGST Laws with targeted amendments and authorised the Law Committee to make minor corrections. It directed reformulation of cross empowerment to ensure SGST officers are empowered under the CGST Act and that a single authoritative order addresses disputes involving both CGST and SGST. The Council set appellate and tribunal provisions including single member benches, fixed differential interest rates for delayed refunds (6% generally, 9% after final adjudication), capped tax collection at source for e commerce up to 1%, and approved GSTN's e Way Bill module with costs borne by Central and State Governments.

GST Council approves amended minutes, compensation law details, and Model GST Law changes on tribunal, allocations, and definitions.
The Council adopted amended Minutes of its 9th meeting with textual corrections and revised taxpayer allocation rules: new registrants to be initially split one each between Centre and State, with year-end redistribution using a 90% State/10% Centre formula for turnover below Rs. 1.5 crore and 50:50 for turnover above; deletion of the clause permitting States to unilaterally consult the Centre to vary division; and refinement of cross-empowerment under IGST reserving place-of-supply adjudication to the Central authority while referring specified export/import issues to the Law Committee. The Council approved the drafted Compensation Law with defined Fund mechanics and approved multiple Model GST Law amendments including tribunal composition, penalty-waiver power, Schedule II/III/IV changes, dropping the CAG provision, and a focused definition of 'agriculturist'.

GST migration assistance via Seva Kendra helps central excise and service taxpayers complete GSTN registration, filings and document uploads.
Establishes a GST Seva Kendra to assist migration of Central Excise and Service Tax assessees to the GSTN, providing infrastructure and in person help to complete GSTN registration, fill required online details, and scan/upload supporting documents; names designated officers and invites trade members to use the service in accordance with prior procedural guidance.

GST migration requires provisional ID from GSTN via ACES, completion on GSTN portal, ARN issuance and provisional certificate.
GSTN will generate provisional IDs for assessees with a valid PAN and send them to CBEC; CBEC will publish the provisional ID and password on the ACES portal. Assessees must use these credentials to log into the GSTN portal, complete details, upload documents, receive an ARN, and on the GST roll out date be migrated and issued a Provisional Certificate. Registrations without a valid PAN must update PAN on ACES before migration; certain fields will be non editable and submitted data will be verified by tax authorities.

Migration of Central Excise and Service Tax assessees to GST regime: provisional registration for PAN holders with guidance support.
Every Central Excise and Service Tax assessee with a valid PAN will be granted provisional GST registration under the draft CGST Act and draft GST Registration Rules; assessees are to use prescribed stepwise guidance on the government GST migration web pages and may contact nominated nodal officers listed in the annexure for assistance and clarifications.

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.