<h1>GST rate concessions and exemptions for specified medicines and goods, plus procedural reforms to streamline compliance and refunds.</h1> The Council recommended targeted GST rate changes and exemptions for specified medicines, goods and services, including nil IGST on certain personal use imported orphan drugs and concessional rates for COVID 19 treatments; reclassification and re rating of several goods; introduction of reverse charge and export against LUT requirements for mentha oil; a special composition scheme for brick kilns; service sector parity adjustments and new e commerce tax liabilities; clarifications on classification and refund scope; procedural relaxations for ITC 04 filings and retrospective interest amendment; and compliance streamlining measures, while establishing two GoMs to study inverted duty correction and technology based compliance enhancements.