The GST Council, in its 28th meeting held on 21 July 2018 under the chairmanship of the Union Minister for Finance and Corporate Affairs, approved wide-ranging reductions in GST rates on several goods with the objective of providing relief to consumers, promoting domestic manufacturing, and supporting traditional sectors. The Council recommended reducing GST from 28 percent to 18 percent on a large number of consumer durables and household items such as refrigerators, washing machines, televisions up to 68 cm, lithium-ion batteries, vacuum cleaners, and other electrical appliances, while fuel cell vehicles were moved from 28 percent to 12 percent with exemption from compensation cess. In a significant social welfare measure, GST was reduced to nil on sanitary napkins and rakhis, along with several other items including stone and wooden deities, coir pith compost, sal leaves, and khali dona. To address hardship faced by the textile sector, the Council approved refund of accumulated input tax credit to fabric manufacturers arising from an inverted duty structure, applicable prospectively. GST on footwear was rationalised by extending the 5 percent rate to footwear priced up to Rs. 1,000 per pair, while higher-priced footwear continued to attract 18 percent. The Council also approved substantial rate reductions on a wide range of handicraft items, including handmade carpets, handbags, wooden and metal artware, glassware, and traditional decorative items, in order to support artisans and the handicraft industry. Additional changes included rationalisation of GST valuation for urea imported for agricultural use, exemption of compensation cess on coal rejects, and multiple clarifications on classification and applicable GST rates for various goods. These decisions were intended to simplify the tax structure, reduce prices for consumers, and boost key sectors of the economy, with implementation to follow through statutory notifications and circulars.