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of The GST Council at its 55th meeting approved ratification of recent notifications and GIC decisions; adopted retrospective amendments to clarify 'plant and machinery' and to include FTWZ/SEZ warehoused goods in Schedule III; authorised enabling provisions for a track-and-trace regime and related penalties; approved multiple Law Committee and Fitment Committee recommendations (including IMS-related amendments, B2C e-invoicing pilot inclusion for one State, rate changes such as reduced GST on fortified rice kernels and nil on gene therapy, classification clarifications, and several regularizations 'as-is-where-is'); deferred or referred complex issues for further examination; directed IGST settlement reforms with implementation by March 2025; extended GoM tenures and constituted new GoMs for specific policy matters.
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