Summary of Points Finalized in the Meeting

Uniform GST Rate on Lottery

The Council approved a single uniform rate of 28% GST on both State-run and State-authorised lotteries, effective 1 March 2020.

Pending issues relating to casinos, horse racing, and online gaming were referred to the Law Committee/Fitment Committee.
38th GST Council Meeting Minutes, page 16–17

GST Revenue Augmentation

Reviewed decline in GST revenue collections and compensation fund.

States were asked to submit suggestions for improving compliance and rationalising GST rates.

Recommended studies on:
• Rationalisation of GST rates and slab mergers.
• Revenue from real estate and e-commerce sectors.
• Expansion of the cess base and possible inclusion of new items.

The Council noted presentations from Uttar Pradesh and Jammu & Kashmir on revenue enhancement measures.
38th GST Council Meeting Minutes, pages 17–24

Report of GoM on Real Estate

Discussed exemption for GST on long-term lease of land by private/semi-private bodies for industrial parks.

The Council agreed to examine preferential tax treatment for redevelopment and housing projects and deferred other issues for further review.
38th GST Council Meeting Minutes, page 24–25

Fitment and Law Committee Recommendations

Considered proposals related to GST rate clarifications and procedural amendments.

Approved Standard Operating Procedures (SOPs) for non-filers of returns.

Reviewed proposed amendments to the CGST Act, 2017.
38th GST Council Meeting Minutes, relevant pages after page 25

Public Grievance Redressal Committee

Decision taken to create a Public Grievance Redressal Committee as directed by the Delhi High Court in the Sales Tax Bar Association case.
38th GST Council Meeting Minutes, around page 30

IT and System Developments

Reviewed implementation progress on:
• e-Way Bill system integration with FASTag.
• New GST return system.
• Single authority refund disbursal.
• E-invoicing framework.
• Linking GST registration with Aadhaar.
38th GST Council Meeting Minutes, pages 31–33

GST Rate on Polypropylene Bags and FIBC

The Council decided to increase GST rate from 12% to 18% on woven/non-woven polypropylene and polyethylene bags and sacks (including FIBC).
38th GST Council Meeting Minutes, page 34