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    <title>Minutes of the 21st GST Council Meeting held on 09 September, 2017</title>
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    <description>The GST Council approved targeted rate changes and classifications (including reductions for specified goods and a structured handicrafts approach), reduced the rate to 12% for specified Government works while directing the Fitment Committee to define &quot;Governmental authority&quot; and examine labour intensive works contracts, revised Compensation Cess for certain vehicle categories, extended and allowed one revision of FORM GST TRAN 1 to 31 October 2017, extended the Composition opt in deadline to 30 September 2017, exempted small handicraft suppliers and certain job workers from mandatory registration subject to thresholds and e way bill rules, notified Section 51 for TDS registration (effective 18.09.2017) while deferring actual deductions, amended NAA rules and procedural forms, empowered GSTN Board nominations by the Council, confirmed GIC&#039;s routine delegation and authorised officer committees to address export embedded taxes and related refunds.</description>
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