{"id":149,"date":"2020-01-31T05:19:09","date_gmt":"2020-01-30T23:49:09","guid":{"rendered":""},"modified":"2026-09-03T16:47:22","modified_gmt":"2026-09-03T16:47:22","slug":"37th-gst-council-meeting","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/37th-gst-council-meeting\/","title":{"rendered":"37th GST Council Meeting &#8211; Highlights"},"content":{"rendered":"<p><font color=\"#330033\"><font face=\"Georgia\" size=\"4\">37th GST Council meeting held at Goa on 20th September, 2019. Under 37th GST Council meeting lots of major decision taken by our Indian Government which was announced by our Union Finance &#038; Corporate Minister Nirmala Sitharaman.<\/font><br \/><\/font><\/p>\n<div><font face=\"Georgia\" size=\"4\" color=\"#330033\"><br \/><\/font><\/p>\n<div><b><font size=\"4\" face=\"Georgia\" color=\"#330033\">These are the highlights of the meeting<\/font><\/b><\/div>\n<div><b><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/b><\/div>\n<div><font color=\"#330033\"><span style=\"font-family: Georgia; font-size: large;\">All rate changes will be effective from October 1 2019.<\/span><b><font size=\"4\" face=\"Georgia\"><br \/><\/font><\/b><\/font><\/div>\n<div><b><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/b><\/div>\n<div><font size=\"4\" face=\"Georgia\" style=\"\" color=\"#330033\"><b>A- Exemption in Goods and Services\/ Changes and Reduction in GST Rates\/ Criteria for ITC Eligibility:<\/b><br \/><\/font><\/div>\n<div><font color=\"#330033\"><br \/><\/font><\/div>\n<div><b style=\"\"><font size=\"4\" face=\"Georgia\" color=\"#330033\">1- Rates Reduction:<\/font><\/b><\/div>\n<div><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/div>\n<div><font size=\"4\" face=\"Georgia\" color=\"#330033\"><b>Hospitality and tourism:<\/b><\/font><\/p>\n<div><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/div>\n<div><font size=\"4\" face=\"Georgia\" color=\"#330033\">Reduction of GST rates on hotel accommodation stated as below<br \/><\/font><\/div>\n<div><span id=\"docs-internal-guid-8d9603dc-7fff-ff72-4b5b-88038f29a13a\"><font face=\"Georgia\" color=\"#330033\"><\/p>\n<div dir=\"ltr\" style=\"font-size: large; line-height: 1.2; margin-left: 36pt; text-align: justify; background-color: rgb(255, 255, 255); margin-top: 0pt; margin-bottom: 14pt;\"><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\">\n<table style=\"text-align: center; border: none; border-collapse: collapse;\">\n<colgroup>\n<col width=\"481\">\n<col width=\"135\"><\/colgroup>\n<tbody>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"text-align: center; line-height: 1.2; margin-left: 36pt; background-color: rgb(255, 255, 255); margin-top: 0pt; margin-bottom: 8pt;\"><span style=\"background-color: transparent; font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">The transaction limit for per day<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"text-align: center; line-height: 1.2; margin-top: 0pt; margin-bottom: 8pt;\"><span style=\"font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">GST Rate%<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height: 1.2; margin-top: 0pt; margin-bottom: 8pt; text-align: center;\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">If the transaction is done in between <\/span><span style=\"font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Rs. 0-1000<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;text-align: center;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Nil<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"text-align: center; line-height: 1.2; margin-top: 0pt; margin-bottom: 8pt;\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Is the transaction done in between <\/span><span style=\"font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Rs. 1001-7500<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;text-align: center;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">12%<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"text-align: center; line-height: 1.2; margin-top: 0pt; margin-bottom: 8pt;\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">If the transaction is done is greater than or equal to <\/span><span style=\"font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Rs. 7501<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;text-align: center;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">18%<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"text-align: center;\"><\/div>\n<\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\">Reduction of GST rates on outdoor catering service having daily transaction limit as Rs. 7501 from 18% with ITC at present to 5% without ITC. The rates will remain mandatory for all kind of catering. Catering in premises will remain the same as 18% with ITC.<\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b><br \/><\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b>Job work service<\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b><br \/><\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b>1-<\/b>Reduction of GST rates from 5 % to 1.5% on the supply of service related to diamonds.<\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b><br \/><\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b>2-<\/b>Reduction of GST rates from 18% to 12% on the supply of jobs of machine work such as engineering industry. The rates will remain at 18% for jobs related to bus bodybuilding.<\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b><br \/><\/b><\/div>\n<div dir=\"ltr\" style=\"margin-left: 30.45pt;\" align=\"left\"><b style=\"\"><font size=\"5\">2-<\/font><font size=\"4\"> Exemption:<\/font><\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b>Warehousing:<\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b><br \/><\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b>Exempt of prospective services such as storage or warehousing of<\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b><br \/><\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><b><br \/><\/b><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><span id=\"docs-internal-guid-70e72af4-7fff-0eb9-48e8-73a277a30541\"><\/p>\n<div dir=\"ltr\" style=\"margin-left:27pt;\" align=\"left\">\n<table style=\"border:none;border-collapse:collapse;\">\n<colgroup>\n<col width=\"299\">\n<col width=\"232\"><\/colgroup>\n<tbody>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Products<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Jaggery<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Fruits<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Nuts<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Vegetables<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Spices<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Copra<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Cereals<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Pulses<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Sugar<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div dir=\"ltr\" style=\"line-height:1.2;text-align: justify;background-color:#ffffff;margin-top:0pt;margin-bottom:14pt;\">\u00a0<\/div>\n<div dir=\"ltr\" style=\"margin-left:27pt;\" align=\"left\">\n<table style=\"border:none;border-collapse:collapse;\">\n<colgroup>\n<col width=\"302\">\n<col width=\"231\"><\/colgroup>\n<tbody>\n<tr style=\"height:31pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Fibers<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\"><\/td>\n<\/tr>\n<tr style=\"height:17pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Cotton<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Jute<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:19pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Flax<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Indigo<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div dir=\"ltr\" style=\"line-height:1.2;text-align: justify;background-color:#ffffff;margin-top:0pt;margin-bottom:14pt;\">\u00a0<\/div>\n<div dir=\"ltr\" style=\"margin-left:27pt;\" align=\"left\">\n<table style=\"border:none;border-collapse:collapse;\">\n<colgroup>\n<col width=\"300\">\n<col width=\"233\"><\/colgroup>\n<tbody>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Unmanufactured Tobacco<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Coffee and Tea<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Tobacco<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Betal Leaves<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:0pt\">\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Tendu Leaves<\/span><\/div>\n<\/td>\n<td style=\"border-left:solid #000000 0.5pt;border-right:solid #000000 0.5pt;border-bottom:solid #000000 0.5pt;border-top:solid #000000 0.5pt;vertical-align:top;padding:0pt 5.4pt 0pt 5.4pt;overflow:hidden;overflow-wrap:break-word;\">\n<div dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:8pt;\"><span style=\"font-size: 16pt; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Rice<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><\/span><\/div>\n<div dir=\"ltr\" style=\"font-size: large; margin-left: 30.45pt;\" align=\"left\"><span id=\"docs-internal-guid-0c5efddb-7fff-1272-b406-a329f4fdf83c\"><\/p>\n<div dir=\"ltr\" style=\"margin-left:27pt;\" align=\"left\"><b><br \/><\/b><\/div>\n<div dir=\"ltr\" style=\"margin-left:27pt;\" align=\"left\"><\/div>\n<p><\/span><\/div>\n<p><\/font><\/span><\/div>\n<div style=\"text-align: left;\"><b style=\"font-family: Georgia; font-size: large;\"><font color=\"#330033\">Transportation<\/font><\/b><\/div>\n<div style=\"text-align: left;\"><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"text-align: left;\"><font size=\"4\" face=\"Georgia\" color=\"#330033\">Increment\u00a0the validity of conditional exemption of GST rates on exports of bulk transportation via sea or air by September 30th, 2020.<br \/><\/font><\/div>\n<div style=\"text-align: left;\"><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"text-align: left;\"><font size=\"4\" face=\"Georgia\" color=\"#330033\"><b>Insurance<\/b><br \/><\/font><\/div>\n<div style=\"text-align: left;\"><font size=\"4\" face=\"Georgia\" color=\"#330033\"><b><br \/><\/b><\/font><\/div>\n<div style=\"text-align: left;\">\n<div style=\"\"><font size=\"4\" face=\"Georgia\" color=\"#330033\">1- Exemption of Bangla Shasya Bima crop insurance scheme provided by the West Bengal government.<\/font><\/div>\n<div style=\"\"><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"\"><font size=\"4\" face=\"Georgia\" color=\"#330033\">2- Exemption of life insurance provided by the Central Armed Parliamentary Force Group Insurance fund to their members.<\/font><\/div>\n<div style=\"\"><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"\"><font size=\"4\" face=\"Georgia\" color=\"#330033\"><b>Export promotion<\/b><\/font><\/div>\n<div style=\"\"><span style=\"font-size: large; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\"><font face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/span><\/div>\n<div style=\"\"><font face=\"Georgia\" color=\"#330033\"><span style=\"font-size: large; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">Exemption of services provided by third party to a supplier or recipient of goods <\/span><span style=\"font-size: large; font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\">when both the supplier and the recipient are not located inside the taxable territory.<\/span><\/font><\/div>\n<div style=\"\"><span><span style=\"font-weight: 700; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\"><font size=\"4\" face=\"Georgia\" color=\"#330033\"><br \/><\/font><\/span><\/span><\/div>\n<div style=\"\"><span><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline;\"><font face=\"Georgia\"><\/p>\n<div style=\"font-size: large; white-space: pre-wrap;\"><font color=\"#330033\">1- A notification is to be issued under section 13(13) of the IGST act informing the place where R&#038;D services will be supplied by Indian pharma companies to foreign companies exempted from GST charges.<\/font><\/div>\n<div style=\"font-size: large; white-space: pre-wrap;\"><font color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"font-size: large; white-space: pre-wrap;\"><font color=\"#330033\">2- The place of supply should be clarified as the location inside India where the chip design software R&#038;D is provided by Indian companies to foreign clients by using sample test kits as per section 13(3)(a) of IGST Act, 2017.<\/font><\/div>\n<div style=\"font-size: large; white-space: pre-wrap;\"><font color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"font-size: large; white-space: pre-wrap;\"><font color=\"#330033\">3- Infringement the validity of conditional exemption of GST rates on exports of bulk transportation via sea or air by September 30th, 2020. To provide further relief to the exporters having <a href=\"https:\/\/www.legalsalaah.com\/gst-registration-online.html\"><b>GST Registration Online<\/b><\/a>.<\/font><\/div>\n<div style=\"font-size: large; white-space: pre-wrap;\"><font color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"font-size: large;\"><font color=\"#330033\"><span style=\"white-space: pre-wrap;\"><b>Miscellaneous<\/b><\/span><br \/><\/font><\/div>\n<div style=\"font-size: large;\"><span style=\"white-space: pre-wrap;\"><b><font color=\"#330033\"><br \/><\/font><\/b><\/span><\/div>\n<div style=\"font-size: large;\"><font color=\"#330033\"><span style=\"white-space: pre-wrap;\">The registered author\u2019s now have an option to pay GST on royalty charged by the publishers under forward charge and undertake regular GST compliance.<\/p>\n<p>The grant of liquor licence by state government is to be notified against the payments of licence fees as \u201cno supply\u201d so as to remove implementational ambiguity.<\/p>\n<p>Services related to FIFA under 17 women&#8217;s World cup 2020 will be exempted which is similar to the exemption given to FIFA under 17 World cup held in 2017.<\/span><b style=\"white-space: pre-wrap;\"><br \/><\/b><\/font><\/div>\n<div style=\"font-size: large;\"><span style=\"white-space: pre-wrap;\"><font color=\"#330033\"><br \/><\/font><\/span><\/div>\n<div style=\"\">\n<div class=\"MsoNormal\" style=\"margin-bottom: 0.0001pt; line-height: normal;\"><font color=\"#330033\"><b style=\"\"><span style=\"font-family: Georgia, serif;\"><font size=\"4\">B- Rationalization\/ Trade Facilitation<br \/>\nMeasures<\/font><\/span><\/b><span style=\"font-size: 18pt; font-family: Georgia, serif;\"><o:p><\/o:p><\/span><\/font><\/div>\n<div class=\"MsoNormal\" style=\"font-size: large; margin-bottom: 0.0001pt; line-height: normal;\"><b><span style=\"font-size: 18pt; font-family: Georgia, serif;\"><font color=\"#330033\"><br \/><\/font><\/span><\/b><\/div>\n<\/div>\n<div style=\"font-size: large;\"><span style=\"white-space: pre-wrap;\"><font color=\"#330033\"><\/p>\n<div style=\"\">RCM is now allowed to the suppliers paying @5% GST on renting vehicles from a registered person other than a corporate body (LLP, proprietorship).<\/div>\n<div style=\"font-weight: bold;\"><\/div>\n<p><\/font><\/span><\/div>\n<div style=\"\">\n<div class=\"MsoNormal\"><b><span style=\"line-height: 115%; font-family: Georgia, serif;\"><font size=\"4\" color=\"#330033\">C- Clarifications<\/font><\/span><\/b><\/div>\n<\/div>\n<div style=\"font-size: large;\"><span style=\"white-space: pre-wrap;\"><b><font color=\"#330033\"><br \/><\/font><\/b><\/span><\/div>\n<div style=\"font-size: large;\"><span style=\"white-space: pre-wrap;\"><\/p>\n<div style=\"\"><font color=\"#330033\">The scope of entry of services related to exploring mining or drilling of petroleum crude or natural gas is to be clarified.<\/font><\/div>\n<div style=\"\"><font color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"\"><font color=\"#330033\">The taxability of Passenger Service Fee, as well as User Development Fee which is levied by the airport operators, is to be clarified.<\/font><\/div>\n<div style=\"\"><font color=\"#330033\"><br \/><\/font><\/div>\n<div style=\"\"><\/div>\n<p><\/span><\/div>\n<p><\/font><\/span><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The 37th GST Council meeting was held in Goa under the Chairmanship&#8230;<\/p>\n","protected":false},"author":1,"featured_media":351,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>37th GST Council Meeting - Highlights<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/37th-gst-council-meeting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"37th GST Council Meeting - Highlights\" \/>\n<meta property=\"og:description\" content=\"The 37th GST Council meeting was held in Goa under the Chairmanship...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalsalaah.com\/blog\/37th-gst-council-meeting\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-30T23:49:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-03T16:47:22+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/localhost\/legal-salaah\/blog\/wp-content\/uploads\/2020\/01\/More-Than-I-Should-12-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"LegalSalaah\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"LegalSalaah\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/37th-gst-council-meeting\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/37th-gst-council-meeting\\\/\"},\"author\":{\"name\":\"LegalSalaah\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#\\\/schema\\\/person\\\/c8171d059fde19e7d1f28b59a09865f0\"},\"headline\":\"37th GST Council Meeting &#8211; 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