The GST Council, in its 37th meeting, recommended the following in relation to law and procedure:
Recommendations have been made to issue circulars in respect of following issues:
It is proposed to issue notifications giving effect to rate related recommendations of the Council on 1st October, 2019.
Recommendations for Change in Rate of Services
Type of Service |
Transaction Value per Unit per Day |
Present GST Rate |
New GST Rate |
Hotel accommodation service |
INR 1,000 and less |
Nil |
|
INR 1,001 to INR 7,500 |
12% |
||
INR 7,501 and more |
18% |
||
Outdoor catering services |
Other than in premises having daily tariff of unit of accommodation of INR 7,501 |
18% with ITC |
5% without ITC |
Job work services in relation to diamonds |
5% |
1.5% |
|
Supply of machine job work such as in engineering industry |
18% |
12% |
In this regard, following recommendations have been made:
In this regard, recommendations have been made to allow:
It is recommended to clarify the following:
Recommendations for Change in Rate of Goods
Type of Goods |
Present Rate |
New Rate |
Passenger vehicles designed for carrying more than 10 persons but upto 13 persons with engine capacity |
||
--1500 cc in case of diesel |
15% |
3% |
--1200 cc in case of petrol and length not exceeding 4000mm |
1% |
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