GST Council meet:12% GST on milk cans, carton boxes and sprinklers

The 53rd GST Council on Saturday taken a lot of decisions on trade facilitation, easing compliance burden and giving relief to taxpayers in terms of compliance easing out. The Council recommended to prescribe 12% GST on all solar cookers whether it has single or dual energy source. Services provided by Indian Railways to the common man, sale of platform tickets, facility of retiring rooms, waiting rooms, cloakroom services, battery operated car services are being exempted from GST. Further, intra-railway supplies are also being exempted. Hostels which are for students outside of educational institutions are also being exempted. The council has recommended exempting accommodation services having a value of supply up to Rs 20,000 per person per month...These services are supplied for a minimum continuous period of 90 days. Addressing the media on Saturday in New Delhi union finance minister Nirmala Sitharaman said that the Council recommended to prescribe a uniform rate of 12% on all milk cans meaning steel, iron, aluminum which are irrespective of the use. They are called milk cans but wherever they are used that will be the rate applicable so that no disputes arise out of it.. The council also recommended to prescribe a uniform GST rate of 12% on all carton boxes and cases of both corrugated and non-corrugated paper or paper board. This will in particular help the apple growers of Himachal Pradesh, J&K...Council also clarified and recommended that the clarification be put out on that all types of sprinklers including fire water sprinklers will attract 12% GST..."

#WATCH | On the 53rd GST Council Meeting, Union Finance Minister Nirmala Sitharaman says, "There is going to be a rolling out of biometric-based Aadhaar authentication on an all-India basis. This will help us to combat fraudulent input tax credit claims made through fake invoices… pic.twitter.com/D5jLpsiw0x

— ANI (@ANI) June 22, 2024

"To avail input tax credits in respect of any invoice or debit note under Section 16 (4) of the CGST Act through any GST return filed upto 30-11-2021 for the financial years from 2017-18, 2018-19, 2019-20, and 2020-21...The GST Council has recommended retrospectively amending this provision from July 1, 2017" says Union Finance Minister Nirmala Sitharaman 

Andhra Pradesh Finance Minister P Keshav said the GST council has referred a recommendation on exempting the fertiliser sector from the current 5 per cent GST to the Group of Ministers on rate rationalisation.The council discussed the recommendations made by the Standing Committee on Chemicals and Fertilisers in February to reduce GST on nutrients and raw materials in the interest of fertiliser manufacturing companies and farmers.Currently, GST at a 5 per cent rate is charged on fertilisers, while raw materials like Sulphuric Acid and Ammonia face a higher GST at 18 per cent.

(Writer is a Finance Research Analyst, based in Gandhinagar, Gujarat)