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    <title>Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017</title>
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    <description>The Council revised filing schedules (specified due dates, continued GSTR 3B, TRAN 1 extension and single revision), set commencement of TDS/TCS registration while deferring deduction/collection dates, allowed late opt in to the composition scheme effective 1 October, recommended registration exemptions for inter State handicraft suppliers and certain job workers subject to PAN and e way bill movement, recommended widespread GST rate adjustments and Nil treatment for listed handmade musical instruments, clarified brand registration rules for 5% levy on packaged cereals, and proposed increased compensation cess on certain passenger vehicles.</description>
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