As per discussions in the 23rd GST Council meeting held on November 10, 2017, the recommendations for changes in GST/IGST rate and clarifications in respect of GST rate on certain goods are being communicated for general information. The following lists giving recommendations and clarification are published:
· List of goods on which GST rate recommended for reduction from 28% to 18%;
· List of goods on which GST rate recommended for reduction from 28% to 12%;
· Goods recommended to be retained at 28% GST rate;
· Change recommended in GST rates on certain goods;
· Changes in IGST rate recommended on certain goods;
· Modification in definition/ clarification in respect of changes in GST/IGST rates on goods.
These recommendations will be given effect to through gazette notifications / circulars which only shall have the force of law.