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GST Council's Delayed Decisions and Inaction UPSC NOTE

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  The GST Council held its 55th meeting and introduced rate changes and clarifications on various tax issues. Clarifications included that ...

 

  • The GST Council held its 55th meeting and introduced rate changes and clarifications on various tax issues.

  • Clarifications included that items like pepper, raisins, gift vouchers, and penalties levied on borrowers by banks and non-banking finance companies, are not taxable are not taxable.

  • The decision to apply a three-tiered tax rate for popcorn, with higher taxes on sweetened varieties, was made after years of delay.

  • The Council did not consider recommendations from a panel on adjusting GST rates or reviewing the taxation of life and health insurance policies.

  • The delay in addressing insurance taxation has caused uncertainty, leading consumers to delay purchasing policies.

  • The Council’s inaction on long-promised GST rate rationalization worsens uncertainty for businesses and consumers.

  • The real estate sector was impacted by the reversal of a Supreme Court decision on input tax credits for construction costs of commercial properties.

  • These delayed decisions and inconsistencies hurt investor confidence and could affect India’s investment climate.

  • The prolonged uncertainty and indecision risk harming consumption and private investment, which depend on tax certainty.


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Learnerz IAS | Concept oriented UPSC Classes in Malayalam: GST Council's Delayed Decisions and Inaction UPSC NOTE
GST Council's Delayed Decisions and Inaction UPSC NOTE
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Learnerz IAS | Concept oriented UPSC Classes in Malayalam
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