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56th GST Council Meeting
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MINUTE BOOK
Minutes of the 56th Meeting of the GST Council held on 03 September, 2025 at New Delhi
The 56^th meeting of the GST Council was held on 3^rd September, 2025 under the Chairpersonship of the Hon'ble Union Finance Minister, Smt. Nirmala Sitharaman at New Delhi. The list of Hon'ble Members of the Council who attended the meeting is at Annexure-1. The list of the officers from the Centre, States, Union Territories (UTs), GST Council Secretariat (GSTCS) and GST Network (GSTN) who attended the meeting is at Annexure-2.
1.2 The following agenda items were listed for discussion in the 56^th meeting of the GST Council:
| Sl. No. | Agenda Item |
|---|---|
| 1. | Confirmation of Minutes of the 55^th GST Council Meeting held on 21^st December, 2024 |
| 2. | Ratification of Notifications, Circulars and GIC Decisions by the GST Council |
| 3. | Final Report of the Group of Ministers on Life and Health Insurance |
| 4. | Report of the Group of Ministers on Restructuring Compensation Cess |
| Proposal of the States of Himachal Pradesh, Jharkhand, Karnataka, Kerala, Punjab, Tamil Nadu, Telangana and West Bengal on GST Rate Rationalisation circulated as addendum in the form of Annexure to Agenda Item 4 (Vol-I): Report of the Group of Ministers on Restructuring Compensation Cess | |
| 5. | Final Report of the Group of Ministers on Rate Rationalisation |
| 6. | Issues recommended by the Law Committee for the consideration of the GST Council |
| (a) Sanction of risk-based provisional refund to facilitate refund claims on account of zero-rated supply of goods or services or both | |
| (b) Proposal for Risk-Based Provisional Sanction of refunds arising out of inverted duty structure | |
| (c) Amendment in CGST Act to provide for GST Refunds in respect of low-value export consignments | |
| (d) Simplified GST Registration Scheme for Small and Low-Risk Businesses | |
| (e) Amendment in place of supply provisions for intermediary services under section 13(8) of the IGST Act | |
| (f) | |
| (I) Amendment of section 15 and section 34 of CGST Act, 2017 in respect of Post Sale Discount. | |
| (II) Clarification of certain issues pertaining to Post Sale Discount. | |
| (g) Insertion of a new Rule 31D in CGST Rules, 2017 to provide retail sale price based valuation for Pan Masala, Cigarettes and Chewing tobacco | |
| (h) Notifying Annual Return in FORM GSTR-09 for Financial Year 2024-25 and extending exemption from filing FORM GSTR-09 for taxpayers with turnover up to Rs. 2 crore | |
| Agendas pertaining to Goods and Services Tax Appellate Tribunal | |
| (i) Miscellaneous issues related to the Goods and Services Tax Appellate Tribunal | |
| (j) Amendment in CGST Act, 2017 to empower an existing Authority, including the Appellate Tribunal, to function as National Appellate Authority for Advance Ruling | |
| (k) Amendments to CGST Rules, 2017, for facilitating the processing of application filed before GSTAT | |
| (l) Concept Note on Simplified GST Registration Compliance for small suppliers making supplies through Electronic Commerce Operators who are required to collect tax at source under section 52 of the CGST Act, 2017 | |
| 7. | Recommendations of the Fitment Committee for the consideration of the GST Council |
| (a) Recommendations made by the Fitment Committee for making changes in GST rates or for issuing clarifications in relation to goods (2 issues) - Annexure-I | |
| (b) Recommendations made by the Fitment Committee for making changes in GST rates or for issuing clarifications in relation to services (1 issue) - Annexure- IV | |
| (c) Proposal for amending Rule 31A(2) of CGST Rules, 2017 subject to GST Council's approval to recommendation of GoM on Rate Rationalisation regarding specified actionable claims | |
| 8. | Review of revenue position under Goods and Services Tax |
| 9. | Recommendations of the 23^rd & 24^th meeting of IT Grievance Redressal Committee for approval/decision of the GST Council |
| a) Decisions/recommendations of the 23^rd meeting of the ITGRC | |
| b) Decisions/recommendations of the 24^th meeting of the ITGRC | |
| 10. | Quarterly Performance Reports of Anti-Profiteering authorities received from Goods & Services Tax Appellate Tribunal (GSTAT), State Level Screening Committee (SLSC), Standing Committee (SC) and DG (Anti-Profiteering) for the 3^rd quarter (October to December, 2024) and 4^th quarter (January to March, 2025) of Financial Year 2024-25 and 1^st quarter (April to June, 2025) of Financial Year 2025-26 for information of the GST Council |
| 11. | Review of all states' legislations to map amendments made in CGST Act, 2017. |
| Updated Status report (Annexure-I) of Agenda item 11: Review of all states' legislations to map amendments made in CGST Act, 2017 | |
| 12. | Ad-hoc Exemptions Order(s) issued under Section 25(2) of Customs Act, 1962 to be placed before the GST Council for information |
| Errata | For Agenda Item 5 (Vol-I): Final Report of the Group of Ministers on Rate Rationalisation for consideration of GST Council Meeting |
| For Agenda Item 6(f)(I) (Vol-II): Amendment of section 15 and section 34 of CGST Act, 2017 in respect of Post Sale Discount |
1.3 The Secretary to the GST Council (hereinafter called 'the Secretary'), sought permission of the Hon'ble Chairperson and commenced the proceedings. He welcomed all the Hon'ble Members of the Council and participating officers to the 56^th meeting of the GST Council. He further extended a warm welcome to Sri Ajay Kumar Bhalla, Hon'ble Governor of Manipur, who was attending the council meeting for the first time.
1.4 He also welcomed, Smt. Rekha Gupta, Hon'ble Chief Minister of Delhi, and Shri Krishan Kumar Vishnoi, Hon'ble Minister for Industry, Commerce, Sports and Youth Affairs, Skill and Employment and Entrepreneurship, Policy Planning of Rajasthan, who were attending the council meeting for the first time.
1.5 The Secretary noted that the 56^th meeting of the GST Council marked a significant milestone in the journey of GST as it was the first meeting in the eighth year after its implementation. The meeting was also significant as it would feature discussions on the reports of three important Groups of Ministers (GoMs) which would be presented before the Council. It was expected to have far reaching impact on implementation of GST in the coming years.
1.6 The Secretary informed that a GoM on rate rationalisation was constituted by the GST Council in its 45^th meeting to undertake GST rate rationalisation, including correction of inverted duty structure with an objective to simplify the rate structure, and to reduce classification related disputes, etc. The interim report of GoM was placed before the GST council in its 47^th meeting. After in-depth examination, the GoM in its final report has made certain recommendations after considering the proposal sent by the Union Government, which would be presented before the Council.
1.7 Further, pursuant to the recommendations made in the 54^th Meeting of the GST Council, two GoMs were constituted, one on Life and Health Insurance and the other on the Restructuring of Compensation Cess.
1.8 The Secretary apprised the Council that the GoM on Life and Health Insurance had conducted a thorough examination of the GST framework and prepared a comprehensive report, which is also being presented before the Council. Similarly, the GoM on Compensation Cess, which was constituted to make taxation proposal to replace compensation cess after its abolition, shall also present its report before the Council.
1.9 On behalf of the Council, the Secretary extended his heartfelt thanks to the Hon'ble Conveners of the three GoMs and to all the Hon'ble Members of the respective GoMs for their immensely valuable contributions.
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- meeting
- Published by source
- 03 Sept 2025
- Coverage area
- indirect-tax