Place: Sushma Swaraj Bhawan, New Delhi**

Summary of Points Finalized

1. Ratification of Notifications and Circulars

The Council ratified notifications, circulars, and orders issued after the 51st GST Council meeting, as well as decisions of the GST Implementation Committee (GIC).
52nd GST Council Meeting, page 4

2. Recommendations on Law Committee Proposals

a. Appointment and Qualifications for GST Appellate Tribunal (GSTAT)
The Council approved amendments to align Section 110 of the CGST Act, 2017 with the Tribunal Reforms Act, 2021, defining the qualification, appointment, and service conditions for President and Members. Advocates with 10 years’ experience are now eligible for appointment.
52nd GST Council Meeting, page 5

b. Clarification on Corporate Guarantees by Directors or Related Persons
It was clarified that personal guarantees offered by directors to companies shall not attract GST if given without consideration. However, guarantees with consideration will be taxed under Rule 28(2) of CGST Rules, with valuation at 1% of the guaranteed amount or actual consideration, whichever is higher.
52nd GST Council Meeting, page 7

c. Condonation of Delay in Filing Appeals under Section 107 of CGST Act
The Council approved a special procedure under Section 148 for condonation of delays in filing appeals by taxpayers whose appeals were rejected on limitation grounds. Taxpayers can refile appeals up to 31 January 2024.
52nd GST Council Meeting, page 9

d. Law Amendment on Input Service Distributor (ISD)
The Council approved making ISD mechanism mandatory for distribution of ITC on input services procured by head offices for branch offices. The amendment in Section 2(61) and related rules was recommended.
52nd GST Council Meeting, page 10

e. Clarification on Restoration of Provisionally Attached Property
The Council approved amending Rule 159(2) to clarify that provisional attachment orders shall cease after one year from the date of issue unless renewed by proper officer.
52nd GST Council Meeting, page 14

3. Clarifications on “Place of Supply”

a. Transportation of Goods by Courier (International)
Circular to clarify place of supply for international courier or mail services — to be the destination of goods where the courier recipient is located outside India.
52nd GST Council Meeting, page 15b. Advertising Services
Circular to distinguish supplier of advertising space and advertising agency services for determining place of supply and tax applicability.
52nd GST Council Meeting, page 15

c. Co-location Services (Data Centers)
Clarification that the place of supply for co-location services will be where the server or equipment is located.
52nd GST Council Meeting, page 16

4. Clarification on Export of Services (Rule 6A of IGST Act)

Council clarified that if consideration for services is received in Indian rupees (INR) under RBI approval, it shall qualify as export under Section 2(6) of IGST Act.
52nd GST Council Meeting, page 17

5. Amendments in CGST Rules, 2017

a. Enrolment of GST Practitioners – Form GST PCT-01 updated to enable CA/CMA professionals to register without the law degree restriction.
b. Cancellation of TCS/TDS Registration – Enhanced Form REG-08 to simplify online cancellation by TDS/TCS deductors.
52nd GST Council Meeting, page 18

6. Clarification on Refund under Inverted Duty Structure (Construction Sector)

Council approved clarifications on refund eligibility for construction of bridges, tunnels, highways, and similar civil structures, specifying that refund of accumulated ITC is not available where supplies are under exempt category or concession agreements.
52nd GST Council Meeting, pages 19–21

7. Fitment Committee Recommendations

Extra Neutral Alcohol (ENA): Deferred for further consultation.

Molasses: Rate reduced from 28% to 5%.

Imitation Zari Threads: Rate reduced from 12% to 5%.

LD Slag: Exempted from GST.
52nd GST Council Meeting, pages 26–28

8. GST Tribunal Implementation

Council finalized guidelines for appointment of President and Members for GSTAT benches across States. Chief Justices of respective High Courts to nominate judicial members.
52nd GST Council Meeting, page 5

9. General Decisions

Circulars to be issued for implementation of above recommendations.

GIC authorized to monitor progress of Tribunal establishment and new rule amendments.
52nd GST Council Meeting,