(via Video Conference)

Summary of Points Finalized in the Meeting

1. Deemed Ratification of Notifications, Circulars, and Orders

The Council approved the deemed ratification of all Notifications, Circulars, and Orders issued by the Central Government under GST laws between 12th June 2019 and 19th July 2019.
These included changes related to:

Extension of due dates for GST returns.

Clarifications on export of jewellery and utilization of input tax credit.

Clarifications for Resident Welfare Associations (RWA).
The Council also agreed to include Circular No. 109/2019 issued on 22nd July 2019.
36th GSTC Minutes, page 3

2. Decisions of the GST Implementation Committee (GIC)

The Council took note of the GIC decisions made between 11th May 2019 and 19th July 2019.

Odisha raised concerns that certain clarifications issued by GIC contradicted statutory provisions, particularly regarding the taxability of RWAs.

The Council agreed that Odisha would send a formal note to the Secretariat for legal review, and any required amendments to the circulars would be made later.
36th GSTC Minutes, page 4

3. Changes in GST Rate on Electric Vehicles and Related Supplies

After extensive deliberations, the Council approved major rate reductions and exemptions aimed at promoting electric mobility:

GST rate on all electric vehicles reduced from 12% to 5%.

GST rate on chargers and charging stations for electric vehicles reduced from 18% to 5%.

Exemption from GST granted for hiring of electric buses (carrying capacity >12 passengers) by local authorities.
These changes were made effective from 1st August 2019.
36th GSTC Minutes, page 13

4. Deliberations on Electric Vehicle Incentives

Members from Delhi, Bihar, Tamil Nadu, and Assam supported the 5% rate and argued that chargers should also be taxed at 5%.

Punjab and West Bengal cautioned about potential revenue loss and the impact on the traditional automobile sector.

Several States, including Odisha, Goa, Telangana, and Rajasthan, emphasized the environmental benefits and long-term savings in healthcare costs due to reduced pollution.

The Council agreed to proceed without a time cap (no sunset clause) on the incentives.
36th GSTC Minutes, pages 5–12

5. Extension of Due Dates for Composition Taxpayers

The Council approved the extension of deadlines for composition taxpayers:

Form CMP-02 (for opting into composition scheme for 2019–20): Extended to 30th September 2019.

Form CMP-08 (for payment and statement filing): Extended to 31st August 2019.
36th GSTC Minutes, page 14

6. Appreciation of Officers

The Council recorded appreciation for Dr. P.D. Vaghela (Gujarat), Shashank Priya (Joint Secretary, GST Council), and Upender Gupta (CBIC) for their dedicated service and contributions to GST implementation.
36th GSTC Minutes, page 14

7. Next Meeting

The date for the next GST Council Meeting was not fixed during this session.
36th GSTC Minutes, page 14