<h1>GST rate uniformity for drones applies a single lower tax rate to all types, simplifying compliance and classification.</h1> The FAQs implement 56th GST Council clarifications: manufacturers must issue revised GST inclusive price lists though re labelling of existing retail packs before 22 September 2025 is not mandatory if retailer price compliance is ensured; drones are uniformly taxed at a single lower rate; sand lime bricks moved to the lower rate while other bricks continue under the composition scheme; individual life and health insurance to individuals is exempt and related reinsurance is exempt while other insurer ITC must be reversed; certain services (specified hotel units, beauty services) are mandatorily taxed at a lower rate without ITC and proportionate ITC must be reversed under Section 17(2); multimodal transport has restricted ITC when no air leg and full ITC when air transport is involved; ECOs bear liability for local delivery by unregistered suppliers; leasing with operator may opt between lower rate with restricted ITC or standard rate with full ITC.