GST Council decides to decriminalise certain offences

The Goods and Service Tax (GST) Council has decided to decriminalise certain offences and doubled the threshold for launching prosecution to Rs 2 crore. The decision was taken at the 48th meeting of the Council which was held through video conferencing under the Chairmanship of Finance minister Nirmala Sitharaman. Addressing the media, Finance Minister Nirmala Sitharaman said that there has not been any tax increase on any item during the meeting and no new taxation has been brought in. She added that the Council has clarified on what constitutes an SUV and attract the tax applicable for such categories of automobiles.

We completed eight of the agenda points at the 48th #GSTCouncil meeting today; The rest would be carried on to the next meeting

In sequential order seven agenda points were attended with an additional one related to data sharing was also taken up

Finance Minister @nsitharaman pic.twitter.com/ImpeIMAMbI

— PIB India (@PIB_India) December 17, 2022

Sharing the decisions taken in the meeting, Revenue Secretary Sanjay Malhotra said that three kinds of offences have been recommended to be decriminalised which pertained to obstructing or preventing any officers in the discharge of his duties, deliberate tampering with material evidence, and failure to supply information. Malhotra said that three kinds of offences have been recommended to be decriminalised which pertained to obstructing or preventing any officers in the discharge of his duties, deliberate tampering with material evidence, and failure to supply information. He added that the threshold limit of tax amount for launching criminal proceedings was increased from one crore to two crore rupees for all offences other than those involving fake invoices.
Malhotra said, during the meeting, the  GST has been reduced on husk on pulses from 5 per cent to nil. Ethyl alcohol supplied to refineries for blending with motor spirit or petrol was also cut down to 5 per cent from 18 per cent. It was also decided that no GST is payable where the residential dwelling is rented to a registered person if it is rented it in his or her personal capacity for use as his or her own residence and on his own account and not on account of his business.