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GIST OF 31ST GST COUNCIL MEETING HELD ON 22ND DECEMBER, 2018
Council Meetings
CA. Sachin Jindal

The gist of 31ST GST Council Meeting held on 22ND December 2018

Introduction GST Council in the 31ST GST Council Meeting held on 22nd December 2018 at New Delhi took the following decisions relating to changes in GST rates, and clarification (on Goods). In this article, we will get the 31ST GST Council Meeting. The decisions of the GST Council at the 31ST GST Council Meeting have been presented in this note for easy understanding. The same would be given effect to through Gazette notifications/ circulars which shall have force of law.  1. GST Refund related changes affecting Refund claim in  Form GST RFD-01A A scheme of single authority for disbursement of the

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Amendment in rate of tax under for various goods and services

The CBEC vide Notification No. 41/2017-Central Tax (Rate) dated 14th November 2017 effective from 15th November 2017 reduced GST rate on goods from 28% to 18% on goods falling in 178 headings at 4-digit level (including 4 tariff heading that are partially pruned).  After these changes, only 50 items will attract GST rate of 28%. [pdf-embedder url=”https://vjmglobal.com/wp-content/uploads/2017/11/notfctn-41-cgst-rate-english.pdf”] Read more on Amendments to the CGST Rules

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