New Delhi: The 53rd GST Council Meeting chaired by finance Minister Nirmala Sitharaman here has recommended Changes in GST Rates and Exemptions:

1.Railway Services

Exemptions: GST exemption extended to railway platform tickets, retiring rooms, waiting rooms, cloakroom services, and battery-operated car services.

   - **Accommodation Services**: Exempted accommodation services up to ₹20,000 per month for students and working professionals, provided for a minimum period of 90 days.

2.Goods  **Solar Cookers**: Uniform 12% GST on all solar cookers.

   - **Carton Boxes**: GST rate reduced from 18% to 12%.

   - **Milk Cans**: GST rate set at 12% for all milk cans regardless of material.

3. **Defence and Research**: 

   - **Exemptions**: Extended IGST exemption on imports of specific items for defense forces until June 2029 and on imports under the RAMA program.

4. **Other Goods**:

   - **Sprinklers**: Clarified that all types of sprinklers will attract 12% GST.

   - **Aerated Beverages and Energy Drinks**: Exempted from Compensation Cess when supplied by Unit Run Canteens under the Ministry of Defence.

*Trade Facilitation Measures:**

1. **Interest and Penalties**: 

   - **Waivers**: Recommended waiving interest and penalties for demand notices issued under Section 73 of the CGST Act for FY 2017-18 to 2019-20, if the full tax is paid by 31.03.2025.

  - **Input Tax Credit**: Time limit to avail input tax credit deemed to be 30.11.2021 for the specified financial years.

2. **Litigation Reduction**:

  - **Monetary Limits**: Prescribed limits for filing appeals: Rs. 20 lakh for GSTAT, Rs. 1 crore for High Court, and Rs. 2 crores for the Supreme Court.

   - **Pre-Deposits**: Reduced pre-deposit amounts required for filing appeals under GST.

**Procedural Amendments:**

1. **Extra Neutral Alcohol**: 

   - **GST Exclusion**: Recommended excluding rectified spirit/Extra Neutral Alcohol used for manufacturing alcoholic liquors from GST.

2. **Electronic Commerce Operators (ECOs)**:

   - **TCS Rate**: Reduced the TCS rate from 1% to 0.5%.

3. **Appeals**:

   - **GST Appellate Tribunal**: Recommended amending the CGST Act to allow a three-month period for filing appeals to start from a government-notified date.

. **Extended Deadlines**: 

   - **Composition Taxpayers**: Extended the GSTR-4 filing deadline from 30th April to 30th June.

5. **Refund Mechanisms**:

   - **IGST Refund**: Recommended a mechanism for refund of additional IGST paid due to upward price revision of exported goods.

*Clarifications and Other Measures:**

1. **Related Party Services**: 

   - **Valuation**: Clarified valuation for import of services by related persons, deeming declared invoice values as open market values under specific conditions.

   . **Biometric Authentication**: 

   - **Aadhaar**: Recommended rolling out biometric-based Aadhaar authentication for GST registration on a pan-India basis.

3. **Transitional Credit**:

   - **Amendments**: Recommended amending section 140(7) of the CGST Act for transitional credit concerning services invoices received by ISD before the appointed date.

4. Annual Returns

   - **Exemptions**: Exempted filing of GSTR-9/9A for taxpayers with an annual turnover up to Rs. 2 crores for FY 2023-24.

These recommendations aim to streamline GST compliance, reduce litigation, and provide targeted exemptions and rate reductions to benefit various sectors and services.