(Vigyan Bhawan, New Delhi)

Summary of Points Finalized in the Meeting

1. Approval of Draft GST Rules and Forms

The Council approved the Advance Ruling, Appeals and Revision, and Assessment and Audit Rules with modifications suggested during the officers’ meeting. Page 6

For the E-Way Bill, members agreed that States could continue their existing systems until a national framework was ready. No check posts would be required at State borders under GST. Pages 7–8, 8

The Anti-profiteering Rules were approved, with inclusion of a sunset clause and constitution of a search committee under the Cabinet Secretary to recommend members for the National Anti-profiteering Authority. Pages 9–10, 10

2. Composition Levy for Special Category States

The turnover limit for Composition Levy was fixed at ₹50 lakh for nine Special Category States — Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Himachal Pradesh.

Uttarakhand would have a limit of ₹75 lakh, and Jammu & Kashmir’s limit would be decided later. Page 11

3. IGST on Shipping Vessels

Approved allowing Input Tax Credit (ITC) on GST paid for ships to create a level playing field for domestic shipping lines. Page 12

4. Tax on Lottery

After extended debate, it was decided:

12% GST on lotteries run by State Governments.

28% GST on lotteries authorized by State Governments.

Tax to be levied at the first point of sale (by State to distributor/agent) on a reverse charge basis; lower-level agents exempted. Pages 17–18, 18

5. Notification of Pending GST Act Sections

The Council approved notification of remaining sections of the CGST and IGST Acts from 1 July 2017, delegating authority to the GST Implementation Committee (GIC) to adjust the dates as needed. Page 18

Key Takeaway:
The 17th GST Council Meeting finalized crucial implementation rules and rate structures paving the way for India’s GST rollout on 1 July 2017, focusing on operational readiness, State-specific flexibility, and transition safeguards.