The 52nd GST Council Meeting | Ca Sandeep Bhaiya | part -1 |

The 52nd GST Council Meeting was held on 7 October 2023 in New Delhi. The gist of the recommendations made in the aforesaid GST Council meeting is summarised.

Changes in GST rate on ‘Goods’ and ‘Services’

GST rate on ‘Food preparation of millet flour in powder form, containing at least 70% millets by weight’ falling under HSN code 1901 is recommended to be reduced from 18% as under:
0% - If sold in other than pre-packaged and labelled form;
5% - If sold in pre-packaged and labelled form
GST rate on molasses is recommended to be reduced from 28% to 5%.

Levy of GST on Extra Neutral Alcohol (ENA)

It is recommended to keep ENA used for manufacture of alcoholic liquor for human consumption outside the purview of GST. Law Committee will examine suitable amendments in the law to exclude ENA for use in manufacture of alcoholic liquors for human consumption from ambit of GST.
A separate tariff HS code has already been notified at 8-digit level in the First Schedule to the Customs Tariff Act, 1975 to cover ‘Rectified Spirit for industrial use’1. The GST rate on ENA supplied for industrial use would be notified to be 18%.

[JyotiSharma-ungs]

Wsa jitna explain kiya wo accha tha keep it up, .