The 48th Meeting (17 December 2022) received the crucial GoM report recommending 28% on online gaming, approved millet exemptions ahead of International Year of Millets, and laid groundwork for GSTAT and decriminalization.
| Item / Service | From | To | Condition |
|---|---|---|---|
| Millet flour/products (loose) | 5% | Exempt | Not pre-packaged or labelled |
| Husk of pulses (chuni/chilka) | 5% | Exempt | Agricultural by-product |
| Ethanol for petrol blending | 18% | 5% | Under Ethanol Blending Programme |
| Pencil sharpener | 18% | 12% | Reclassified as stationery |
| Rab (liquid jaggery) | 18% | 5% (recommended) | Sold loose — confirmed in 49th |
| Fryums (unfried snack pellets) | 18% | 5% | Pre-mixed ready-to-fry |
The Group of Ministers (GoM) on online gaming submitted its final report recommending 28% GST on the full face value of bets placed (not just platform commission/GGR). The same 28% was recommended for casinos (on chip purchases) and horse racing. However, the Council deferred the final decision due to: (1) Strong industry pushback arguing it would kill the sector; (2) Disagreement on whether 'skill games' vs 'chance games' should be differentiated; (3) Some states (Goa, Sikkim) with casinos had reservations. The decision was finally taken in the 50th-51st Meetings (Jul-Aug 2023).
Reducing ethanol GST from 18% to 5% directly supports India's Ethanol Blending Programme (EBP), which targets 20% ethanol in petrol by 2025-26. Impact: (1) Makes ethanol cheaper for Oil Marketing Companies (OMCs) to procure; (2) Supports sugar mills diversifying to ethanol (reduces sugar surplus); (3) Reduces India's crude oil import dependency; (4) Environmental benefit — ethanol-blended petrol has lower emissions. The 5% rate applies specifically to ethanol supplied for blending with petrol under the EBP — industrial/potable ethanol remains at higher rates.
The Council exempted millet-based products (ragi malt, millet flour, multi-grain flour with millets) from GST when sold loose (not pre-packaged/labelled). Context: India declared 2023 as 'International Year of Millets' (IYoM). This exemption was part of the government's push to promote millet consumption. Note: The same products attract 5% GST when sold in branded/pre-packaged form — a distinction introduced in the 47th Meeting (June 2022) for all food grains.
GSTR-4 is the annual return for Composition Scheme dealers (small taxpayers with turnover up to ₹1.5 Cr). The amnesty: (1) Late fee capped at ₹500 (₹250 CGST + ₹250 SGST) for GSTR-4 of FY 2017-18 to 2021-22, if filed by 31 March 2023; (2) Original late fee was ₹50/day (₹25+₹25) with no cap — meaning years of non-filing could accumulate lakhs in fees; (3) Deemed withdrawal of best-judgment tax assessments if actual returns are filed; (4) Helped 2.5+ lakh composition dealers come back into compliance.
The 48th GST Council Meeting was held on 17 December 2022 in New Delhi under the chairmanship of Finance Minister Nirmala Sitharaman. It was the last Council meeting of 2022 and focused on: GoM reports (online gaming, pan masala, casinos), decriminalization proposals, rate rationalization (millets, ethanol, pencil sharpeners), and amnesty schemes. The next meeting (49th) was held on 18 February 2023 where many of these proposals were formally approved.
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