The 52nd meeting of the GST Council, held in New Delhi under the chairpersonship of Union Finance Minister Smt. Nirmala Sitharaman, approved a series of significant recommendations aimed at rationalising GST rates, easing compliance, and supporting key sectors of the economy. To promote consumption of millets and support farmers, the Council recommended a nil GST rate on food preparations of millet flour containing at least 70 percent millets when sold loose, and a concessional 5 percent rate when sold in pre-packaged and labelled form. In a major relief to the sugar sector and cane farmers, GST on molasses was proposed to be reduced from 28 percent to 5 percent to improve liquidity and enable faster clearance of cane dues, while also lowering costs for cattle feed manufacturers. The Council further recommended keeping Extra Neutral Alcohol (ENA) used in the manufacture of alcoholic liquor for human consumption outside the GST ambit, with a separate treatment for ENA meant for industrial use. To promote tourism and shipping, a conditional and time-bound IGST exemption was approved for foreign-flag foreign-going vessels converting to coastal run. On services, several clarifications and exemptions were recommended, including retention of exemptions for core civic services, clarification on GST rates for job work related to food processing, and shifting Indian Railways to the forward charge mechanism to enable input tax credit. To facilitate trade and reduce litigation, the Council approved an amnesty scheme for delayed appeals, clarified valuation norms for corporate guarantees, proposed automatic release of provisionally attached property after one year, and recommended amendments related to GST Appellate Tribunals, including eligibility and age criteria for members. Overall, the decisions reflect a balanced approach to revenue, compliance simplification, and sectoral support.