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    <title>Important recommendations of 45th GST Council meeting</title>
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    <description>The Council recommended extensions and adjustments of concessional and reduced GST rates on specified medicines and nil IGST on certain imports, increases in rates for selected goods to correct inverted duty structures, procedural measures including reverse charge on mentha oil and export restriction to LUT, permission to transfer unutilised cash ledger balances between distinct persons, e invoice physical copy dispensation, a proposal to amend section 50(3) retrospectively to charge interest only on ineligible ITC availed and utilized, and narrowing of section 54(3) refund restriction to goods actually subject to export duty.</description>
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