The GST Council’s 45th meeting was held on 17th September 2021. Some key takeaways from the council meet is as follows

1. GST rate changes for various goods and services;
2. Decision with respect to bringing petroleum products under the gamut of GST is deferred to a later stage;
3. Validity of GST exemption on transport of goods by vessel and air from India to outside India is extended upto 30.9.2022.
4. E Commerce Operators are being made liable to pay tax on following services provided through them (w.e.f 01.01.2022)
   1. transport of passengers, by any type of motor vehicles through it
   2. restaurant services provided through it with some exceptions
5. Services by cloud kitchens/central kitchens are covered under ‘restaurant service’, and attract 5% GST [ without ITC].
6. Ice cream parlor sells already manufactured ice- cream. Such supply of ice cream by parlors would attract GST at the rate of 18%.
7. Overloading charges at toll plaza are exempt from GST being akin to toll.
8. The renting of vehicle by State Transport Undertakings and Local Authorities is covered by expression ‘giving on hire’ for the purposes of GST exemption
9. The services by way of grant of mineral exploration and mining rights attracted GST rate of 18% w.e.f. 01.07.2017.
10. Admission to amusement parks having rides etc. attracts GST rate of 18%. The GST rate of 28% applies only to admission to such facilities that have casinos etc.
11. Alcoholic liquor for human consumption is not food and food products for the purpose of the entry prescribing 5% GST rate on job work services in relation to food and food products.
12. ITC-04 to be filed once in 6 months in case TO is below 5 crores and once a year in all other cases
13. Interest under Section 50 (3) of the CGST Act, 2017 is applicable on ITC AVAILED AND UTILISED w.e.f 01.07.2017
14. Late fee for delayed filing of FORM GSTR-1 to be auto-populated and collected in next open return in FORM GSTR-3B
15. Provision to be incorporated in in CGST Rules, 2017 for removing ambiguity regarding procedure and time limit for filing refund of tax wrongfully paid as specified in section 77(1) of the CGST/SGST Act and section 19(1) of the IGST Act.
16. Circulars issued:

1. Clarification on scope of “intermediary services”
2. Clarification relating to interpretation of the term “merely establishment of distinct person” in condition (v) of the Section 2 (6) of the IGST Act 2017 for export of services.
3. Clarification relating to ascertaining relevant FY for applicability of Section 16(4) of CGST Act, 2017 in case of Debit notes
4. Clarification with respect to need to carry physical copies of invoices wherein e-invoicing is applicable