The GST Council’s 49th meeting was held in Delhi on February 18, 2023, under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the following recommendations to clarify the GST rates:
- It has been decided that no separate IGST shall be levied on tag-tracking or data logger devices in case where such devices are already affixed on the container.
- It has been decided to amend the entry at Sl. No. 41A of Notification No. 1/2017-Compensation Cess (Rate) so that the exemption benefit covers both
a) coal rejects supplied to and
b) by a coal washery,
arising out of coal on which compensation cess has been paid and no input tax credit thereof has been availed by any person
Source a2ztaxcorp
