56th GST Council ne 5% aur 18% ki two-rate GST tatha 40% de-merit rate ko manzoori di

Summary

Union Finance Minister Nirmala Sitharaman ki adhyakshata mein 3 September 2025 ko New Delhi mein hui GST Council ki 56th meeting ne Prime Minister dwara 15 August 2025 ko Red Fort se announce kiye gaye next-generation GST reforms ko approve kiya. Council ne four-tier rate structure ki jagah 18% standard rate aur 5% merit rate wala two-rate 'Simple Tax' apnaya, saath hi kuch chuninda goods aur services ke liye 40% ki special de-merit rate rakhi. Sabhi individual life aur health insurance policies ko GST se exempt kiya gaya. Small cars, 350cc tak ki motorcycles, air-conditioners, TVs aur cement 28% se 18% par aaye; ultra-high temperature (UHT) milk, paneer aur Indian breads nil par aaye; aur tractors tatha kai food va household items 5% par aaye. Inverted duty structures sudhaare gaye, jismein manmade fibre par GST 18% se 5% aur manmade yarn par 12% se 5% karna shamil hai. Services par aur pan masala, gutkha, cigarettes va anya tobacco products ko chhodkar sabhi goods par nayi rates 22 September 2025 se lagu hongi. Council ne GST Appellate Tribunal (GSTAT) ko September ke ant se pehle appeals accept karne aur December 2025 ke ant se pehle hearing shuru karne ke liye operational karne ki bhi sifarish ki.

Practice MCQs 5 questions