第55回GST評議会における推奨事項｜GST税率の変更と明確化

During the 55th GST Council meeting,  held on 21st December 2024 under the chairmanship of the Union Minister of Finance and Corporate Affairs, The GST Council recommended a change in the rate of GST on various Goods and Services and clarified the applicability of GST rates on various items.

Detailed discussions of recommendations made by the GST Council with respect to GST rate is as follows:

1. GOODS

1.1 Changes in GST Rates

• The GST Rate on Fortified Rice Kernel (FRK) (HSN 1904) has been proposed to be reduced from 18% to 5%.
• GST is charged @ 0.1% on supply made to merchant export, i.e., from where goods are to be further exported. GST Council has recommended to reduce rate of compensation cess to 0.1% on supplies made to merchant exporters to bring the same at par with GST rate on supplies.
• GST Council has recommended a concessional rate of 5% GST on food inputs of food preparations under HSN 19 or 21 that are supplied for food preparations intended for free distribution to economically weaker sections under a government program subject to the existing conditions.
• Increase GST from 12% to 18% on sale of all old and used vehicles, including EVs other than those specified at 18% -Sale of old and used petrol vehicles of engine capacity of 1200 cc or more & of length of 4000 mm or more; diesel vehicles of engine capacity of 1500 cc or more & of length of 4000 mm and SUVs.

Read Also: 54th GST Council Meetings| Amendments and Clarification for Facilitation of Trade

1.2 Exempt GST Rate

• GST Council has recommended to extend Custom IGST exemption to systems, sub-systems, equipment, parts, sub-parts, tools, test equipment, software meant assembly/manufacture of LRSAM system under Notification 19/2019-Customs.
• Exempt from IGST imports of all equipment and consumable samples by the Inspection Team of the International Atomic Energy Agency (IAEA) subject to specified conditions.

1.3 Clarification on GST Rates

• Autoclaved Aerated Concrete (ACC) blocks containing more than 50% fly ash will fall under HS 6815 and attract 12% GST.
• pepper whether fresh green or dried pepper and raisins when supplied by an agriculturist is not liable to GST.
• GST on pop-corns:

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2. Services

2.1 Exempt GST Rate

GST Council has recommended to exempt GST on following services:

• Gene Therapy;
• GST on the contributions made by general insurance companies from the third-party motor vehicle premiums collected by them to the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988. This fund is constituted for providing compensation/ cashless treatment to the victims of road accidents including hit and run cases.

2.2 Clarification on GST Rate

• RBI regulated Payment Aggregators are eligible for the exemption under entry at Sl. No. 34 of notification No. 12/2017-CT(R) dated 28.06.2017 since they fall within the ambit of ‘acquiring bank’ as defined in the said entry.  To also clarify that this exemption does not cover payment gateway (PG) and other fintech services which do not involve settlement of funds.
• no GST is payable on the ‘penal charges’ levied and collected by banks and NBFCs from borrowers for non-compliance with loan terms.

3. Other Recommendations:

1. GST on Sponsorship Service under forward charge:

• GST on supply of sponsorship service by any person to the body corporate or partnership firm located in taxable territory is chargeable under reverse charge Mechanism.
• GST Council has recommended to bring supply of the sponsorship services provided by the body corporates under Forward Charge Mechanism.

2. GST to be charged based on actual value of accomodation instead of declared value

• GST評議会は、ホテル宿泊サービスのGST課税において、「申告価格」を基準としないことを推奨しました。
• 今後は、ホテルが提供する宿泊ユニットの「実際の供給価格」に基づいてGSTが課税されます。
• さらに、ホテル内レストランサービスのGST税率を前年度の宿泊ユニットの「供給価格」に連動させ、1ユニットあたりの供給価格が7500インドルピーを超える場合は、ITC（仕入税額控除）ありで18%、ITCなしで5%とします。
• また、ホテル側が選択した場合、年度初めまたは登録時に申告を行うことで、レストランサービスに対してITCありの18%の税率を適用できる選択肢を設けます。
• 移行時の混乱を避けるため、これらの変更は2025年4月1日から施行されます。

3. 商業用不動産の賃貸におけるリバースチャージ方式（RCM）からの簡易課税事業者（コンポジション・ディーラー）の除外：

• 未登録者から登録事業者への商業用不動産の賃貸に対するGSTは、2024年10月10日よりリバースチャージ方式（RCM）の対象となりました。
• GST評議会は、簡易課税制度（コンポジション・スキーム）の下で登録されている納税者を、このようなケースにおけるRCMによるGST納付義務の対象から除外することを推奨しました。