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    <title>Recommendations &amp; Briefing of 45th GST Council Meeting with explanation.</title>
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    <description>The Council recommended GST rate concessions and targeted IGST exemptions for specified COVID 19 drugs and life saving medicines for personal import, reductions and reclassifications of GST rates on listed goods (including retrofitment kits, fortified rice kernels and a cancer medicine), corrections to inverted duty structures across sectors with implementation dates, service exemptions and reclassifications (including e commerce liabilities), and procedural amendments to filing periodicity, interest on ineligible ITC utilized, transfer of cash ledger balances between distinct persons, and tighter ITC availment linked to supplier returns.</description>
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