Recommendations of 47th GST Council Meeting
The GST Council’s 47th meeting was held in Chandigarh on June 28th and 29th, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the following recommendations relating to changes in rate w.e.f. July 18, 2022.
The GST Council has inter-alia made the following recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure:
| S. No. | Description | From | To |
| Goods | |||
| 1. | Ostomy Appliances | 12% | 5% |
| 2. | Orthopedic appliance- Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens | 12% | 5% |
| 3. | Tetra Pak (Aseptic Packaging Paper) | 12% | 18% |
| 4. | Tar (whether from coal, coal gasification plants, producer Gas plants and Coke Oven Plants. | 5%/18% | 18% |
| 5. | IGST on import of Diethylcarbamazine (DEC) tablets supplied free of cost for National Filariasis Elimination Programme | 5% | Nil |
| 6. | Cut and Polished diamonds | 0.25% | 1.5% |
| 7. | IGST on specified defence items imported by private entities/vendors, when end-user is the Defence forces. | Applicable rate | Nil |
| Services | |||
| 1. | Transport of goods and passengers by ropeways. | 18% | 5% (with ITC of services) |
| 2 | Renting of truck/goods carriage where cost of fuel is included | 18% | 12% |