Gist of the decisions of GST council meetings in 2018

Last updated: 05 January 2019

The GST Council has met 31 times so far. Till the 30th GST Council Meeting, a total of 918 decisions have been taken and 294 notifications have been issued by the Central Government. In the 31st GST Council Meeting held on 22nd December, 2018, a total of 29 decisions were taken which have been implemented through the issuance of the requisite notifications and Circulars.

Based on the representations received from various stake holders, including trade and industry, certain amendments were recommended by the GST Council. Consequently, the Central Goods and Services Tax (Amendment) Act, 2018, the Union Territory Goods and Services Tax (Amendment) Act, 2018, the Goods and Services Tax (Compensation to States) Amendment Act, 2018 and the Integrated Goods and Services Tax (Amendment) Act, 2018 received the assent of the Hon’ble President of India on 29.08.2018. The GST Council in its 31st meeting held on 22nd December, 2018 decided that the said amendment Acts would be brought into force with effect from 1st February, 2019.

The details of rationalization of GST rates on services are as under:

Sl.	GST Council Meeting				Gist of Rate Changes of	Date of Implementation (by
No.					Services	way of Notification)

1	20th Meeting dated 5th August,				GST rate was reduced on total	22-08-2017
	2017				10 group of services

2	21st	Meeting	dated	9th	GST rate was reduced on total 4	21-09-2017 and 22-09-2017
	September, 2017				group of services

3	22nd	Meeting,	dated	6th	GST rate was reduced on total 21	13-10-2017
	October, 2018				group of services

4	23rd	Meeting,	dated	10th	GST rate was reduced on total 3	14-11-2017
	November, 2018				group of services

5	25th	Meeting,	dated	18th	GST rate was reduced on total 34	25-01-2018
	January, 2018				group of services

6	28th Meeting, dated 21st July,				GST rate was reduced on total 16	27-07-2018
	2018				group of services

7	31st	Meeting	dated	22nd	GST rate was reduced on total 8	01-01-2019
	December, 2018				group of services