The GST Council, in its 22nd meeting held on 6 October 2017 under the chairmanship of the Union Finance Minister, approved a wide range of measures to rationalise GST rates on services and provide relief to small units, service providers, and infrastructure sectors. A major focus of the decisions was job work services, with GST rates reduced to 5 percent for job work related to jewellery, food and food products, agricultural by-products, clay bricks, and certain printing activities, while differentiated rates were prescribed for various printing services based on the nature of inputs and applicable GST on printed goods. The Council clarified that dealers engaged in such job work activities would remain eligible for the Composition Scheme even if they also earned interest income or supplied exempt services, and such income would be excluded while calculating turnover for composition eligibility. Significant exemptions were approved, including GST exemption for services provided by goods transport agencies to unregistered persons and reduced effective tax rates for leasing and sale of vehicles purchased prior to the introduction of GST, through taxation at 65 percent of the applicable GST and cess for a limited period. Relief was also extended to passenger transport services by allowing concessional GST rates for transport by any motor vehicle. Further rationalisation included lower GST rates for works contract services involving earthwork supplied to government bodies, transportation of natural gas through pipelines, offshore oil and gas exploration services, and exemption of annuity payments made by NHAI for road construction projects. Additional exemptions were granted for long-term leasing of industrial plots by government entities and for certain services provided to the Reserve Bank of India under reverse charge. These decisions were aimed at addressing industry concerns, reducing compliance burden, and improving the ease of doing business under the GST regime.