❖ The 53rd meeting of the Goods and Services Tax (GST) Council was held on June 22 in New Delhi.

❖ Services provided by Indian Railways to the common person, including sale of platform tickets, retiring rooms are now exempted from GST.

❖ Hostels for students located outside educational institutions are also exempted from GST.

❖ Changes in GST rates of Goods: o Milk Cans: 12% GST on all steel, iron, and aluminium milk cans. o Carton Boxes: GST on cartons, boxes, and cases of paper reduced from 18% to 12%. o Solar Cookers: 12% GST on all solar cookers whether single or dual energy source o Poultry Machinery Parts: 12% GST on parts of poultry keeping machinery.

❖ The council has recommended a monetary limit of Rs 20 lakh for GST appellate tribunal, Rs 1 crore for High Court and Rs 2 crore for Supreme Court for filing of appeals by the department.