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    <title>GST Council decisions relating to changes in GST rates, exemptions in the 38th meeting held on 18th December, 2019 of the GST Council</title>
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    <description>The Council recommended changes to GST treatment: lowering the government ownership threshold qualifying an entity for upfront exemption on long term lease payments for industrial/financial infrastructure plots; applying a single GST rate to both state run and state authorised lotteries; and raising GST to a uniform rate on woven and non woven polyethylene/polypropylene bags and sacks, including Flexible Intermediate Bulk Containers, under the specified HS classifications, to be implemented by gazette notifications and circulars.</description>
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      <description>The Council recommended changes to GST treatment: lowering the government ownership threshold qualifying an entity for upfront exemption on long term lease payments for industrial/financial infrastructure plots; applying a single GST rate to both state run and state authorised lotteries; and raising GST to a uniform rate on woven and non woven polyethylene/polypropylene bags and sacks, including Flexible Intermediate Bulk Containers, under the specified HS classifications, to be implemented by gazette notifications and circulars.</description>
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