18th MeetingEve of Launch

18th GST Council Meeting — Final Rate Fitment Before Launch

Held on June 30, 2017 in New Delhi — the very last meeting before the historic midnight GST launch. 133+ items reviewed for rate corrections, exemptions confirmed, and the parliamentary launch ceremony finalized.

18th

Meeting Number

30 Jun 2017

Date

New Delhi

Location

Arun Jaitley

Chair

Rate Fitment

Key Focus

133+

Items Covered

1 Day

Days to Launch

Completed

Status

Key Decisions & Outcomes

Last-Minute Rate Corrections

133+ items reviewed for rate rationalization on the eve of GST launch. Several items moved from 28% to 18% slab based on industry representations and public feedback.

Exemptions for Essential Services

Confirmed exemptions for healthcare (hospital room rent below ₹5,000/day), education services, and public transport to ensure no inflationary impact on common citizens.

Midnight Launch Confirmation

Confirmed the historic midnight launch ceremony on June 30/July 1, 2017 at the Central Hall of Parliament — the first joint session for a tax reform.

IT Readiness Assessment

GSTN confirmed technical readiness for July 1 launch. Portal testing completed for registration, return filing, and payment modules with load testing for concurrent users.

Textile Industry Relief

Textiles including ready-made garments up to ₹1,000 kept at 5% GST. Silk and jute products maintained at lower rates to protect handloom and cottage industries.

Restaurant Service Rates

Non-AC restaurants at 12%, AC restaurants at 18%, and 5-star hotels at 28% GST. Service charge and GST clarification issued for hospitality sector.

Key Rate Revisions at This Meeting

CategoryPrevious ProposalFinal RateBeneficiary
Packaged Food Items12%5%Consumers
Tractors & Parts28%12%Farmers
Insulin & Medicines12%5%Patients
School Bags28%18%Students
Cashew Nuts (raw)12%5%Farmers/Traders
Printing & Writing Paper18%12%Education sector
Agarbatti (Incense)12%5%Small manufacturers

Frequently Asked Questions

What was special about the 18th GST Council Meeting?
The 18th meeting held on June 30, 2017 was the last council meeting before the midnight GST launch. It made final rate corrections for 133+ items and confirmed the historic parliamentary launch ceremony — making it the concluding preparatory session.
How many items had their GST rates revised at the 18th meeting?
Over 133 items were reviewed and several had their rates reduced in the final meeting before launch. Key reductions included tractors (28% to 12%), packaged food (12% to 5%), and medicines like insulin (12% to 5%).
Was the midnight GST launch confirmed at this meeting?
Yes, the 18th meeting confirmed the historic midnight launch at the Central Hall of Parliament on June 30/July 1, 2017. This was the first time a tax reform was inaugurated in a joint parliamentary session since the midnight hour of Independence.
What restaurant GST rates were finalized at this meeting?
Non-AC restaurants were set at 12% GST, AC restaurants at 18%, and 5-star hotel restaurants at 28%. These rates were later revised in subsequent council meetings based on industry feedback.

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