Summary of Points Finalized in the Meeting

Post-facto approval of decisions of GST Implementation Committee (GIC)

The Council approved all decisions of the GIC taken between 1 July and 31 July 2017, which were listed in Annexure 3 of the minutes.

Approval of e-Way Bill Rules

The Council approved the draft e-Way Bill Rules with key modifications:

Implementation to begin from a date to be notified (target: 1 October 2017).

Applicable for consignments valued over ₹50,000 (reduced from ₹1 lakh).

Validity: 1 day for every 100 km or part thereof.

No check posts to be maintained by States.

Technology-enabled system with minimal physical checking, allowing Commissioners to authorise checks only where necessary.

Review mechanism after implementation to assess efficiency and taxpayer impact.

Fitment Committee Recommendations – Goods

Concentrated Milk / Milk Powder: Exempted when used by dairy cooperatives for milk distribution.

Tractor Parts: Approved to tax specific tractor parts at 18% instead of 28%, based on the list recommended by the Department of Heavy Industry.

Other Goods:

Discussion deferred for most items except those above due to lack of time.

Ganesh idols made of clay to be kept at nil rate (supported by multiple States).

Roasted gram: Suggested to be exempted.

Dry fish: Proposed exemption as consumed by poor communities.

Future fitment discussions to include pre-GST incidence, estimated revenue loss, and Fitment Committee minutes for transparency.

Fitment Committee Recommendations – Services

Textile Job Work:

GST reduced to 5% for job work in the entire textile chain (Chapters 50–63) including garments, embroidery, stitching, and finishing.

Works Contract for Government:

Rate reduced from 18% to 12% with full input tax credit.

Applies to projects such as roads, bridges, housing, irrigation, and water supply.

Council rejected 5% demand, noting 12% rate balances cost and credit benefits.

Other Service Rate Decisions:

Printing of newspapers/books: 12% with input credit; 5% without.

Rent-a-cab services: Option for 12% with credit or 5% without.

Goods Transport Agency (GTA): Option for 12% forward charge with input credit or 5% reverse charge without.

E-commerce housekeeping services: GST liability placed on platform operators.

Commission to fair price shops: Exempted.

FIFA U-17 World Cup (2017): Exemption for services and goods related to the event.

Other Key Decisions

Standing Committee for Anti-Profiteering constituted under Section 171 of CGST Act.

NIC to develop national e-Way Bill portal.

Review of Compensation Cess ceiling on motor vehicles and clarification on profit petroleum to be taken up later.

Embassies and UN bodies exempted from requirement of PAN in Form REG-13.

Temporary import of goods exempted from IGST.

Decision to defer discussion on taxation of rectified spirit / ENA.