The changes recommended at the 54th (9 September 2024) and 55th (21 December 2024) GST Council meetings, each linked to the press release that announced it. The 56th meeting (September 2025) revised the rate structure itself, and this page does not cover that revision.
This page is a record of the rate changes recommended at the 54th and 55th GST Council meetings. The GST rates it mentions applied at the time, and many have changed since, including in the September 2025 revision. Check today's rates in the CBIC rate notifications.
Where the Council recommended a different rate
Only these three drugs, named in the release.
54th meeting · PIB, 9 Sep 2024
Savoury or salted extruded products, other than un-fried or un-cooked snack pellets, brought to 12% at par with namkeens, bhujia and mixture, which were already at 12%. Recommended prospectively.
54th meeting · PIB, 9 Sep 2024
All passenger transport by helicopter on a seat-share basis, with the past period regularised on an as-is-where-is basis. Chartering a helicopter stays at 18%.
54th meeting · PIB, 9 Sep 2024
All old and used vehicles other than those already at 18% (petrol vehicles of 1200 cc or more and 4000 mm or longer, diesel vehicles of 1500 cc or more and 4000 mm or longer, and SUVs). GST applies only to the supplier's margin, and not to sales by unregistered persons.
55th meeting · PIB, 21 Dec 2024
Where the Council said which heading applies, without a new levy
Ready-to-eat popcorn mixed with salt and spices falls under HS 2106 90 99: 5% when not pre-packaged and labelled, 12% when it is. Popcorn mixed with sugar, such as caramel popcorn, is sugar confectionery under HS 1704 90 90 at 18%.
55th meeting · PIB, 21 Dec 2024
Such blocks fall under HS 6815 and attract 12%.
55th meeting · PIB, 21 Dec 2024
Who pays the tax, not how much
Reverse charge applies when an unregistered person supplies metal scrap to a registered person; the recipient pays the tax even if the supplier is below the registration threshold. On supplies between registered persons (B2B), 2% TDS applies instead.
54th meeting · PIB, 9 Sep 2024
Those recommended at the 54th (9 September 2024) and 55th (21 December 2024) GST Council meetings, each linked to the PIB release that announced it. At the 54th: cancer drugs Trastuzumab Deruxtecan, Osimertinib and Durvalumab from 12% to 5%; extruded or expanded savoury products (HS 1905 90 30) from 18% to 12%; 5% on helicopter passenger transport on a seat-share basis; reverse charge on metal scrap from unregistered suppliers. At the 55th: 12% to 18% on old and used vehicles other than those already at 18%, and clarifications on popcorn and ACC blocks. The September 2025 revision of the rate structure is not covered here.
At the 54th meeting the Council set up a Group of Ministers to look at GST on life and health insurance, to report by the end of October 2024 (PIB, 9 September 2024). This page does not record what followed; check the current CBIC rate notifications.
Charge the new rate from the date in the implementing CBIC notification, not from the date of the Council meeting. Update the rate on the affected items in your billing software, review quotations and contracts priced before the change, and file returns with the rate that applied on the date of supply.
Petroleum crude, high speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel are outside GST until the GST Council recommends a date from which they are taxed (Article 279A(5) of the Constitution). No such date has been recommended.
Laabam One keeps the HSN code and GST rate on each item, so a rate change is made once and applies to every new invoice.
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