The 36th GST Council Meeting was held on July 27, 2019 Via Video Conference under the chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Revenue Secretary Shri Ajay Bhushan Pandey and other senior officials of the Ministry of Finance. The Council has recommended the following:

A. GST rate related changes on supply of goods and services:

  • The GST rate on all electric vehicles be reduced from 12% to 5%.
  • The GST rate on charger or charging stations for Electric vehicles be reduced from 18% to 5%.
  • Hiring of electric buses (of carrying capacity of more than 12 passengers) by local authorities be exempted from GST.
  • These changes shall become effective from 1st August, 2019.

B. Changes in GST law:

  • Last date for filing of intimation, in FORM GST CMP-02, for availing the option of payment of tax under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 (by exclusive supplier of services), to be extended from 31.07.2019 to 30.09.2019.
  • The last date for furnishing statement containing the details of the self-assessed tax in FORM GST CMP-08 for the quarter April, 2019 to June, 2019 (by taxpayers under composition scheme), to be extended from 31.07.2019 to 31.08.2019.


NOTE: The recommendations of the GST Council have been presented in this release in simple language for information of all stakeholders. The same would be given effect through relevant Circulars/Notifications which alone shall have the force of law.)


(Also read: Extension of due date for filing of Income Tax Returns)

(Also read: DGGI Headquarters arrests one person for issuing bogus invoices without supply of goods)

(Also read: Gurugram zone DGGI arrests two businessmen for fraudulent issuance of input tax credit)

(Also read: CBDT issues clarification on incorrect reports in social media pertaining to change in ITR Forms)

(Also read: Limit on Cash Receipts)

(Also read: What is Basic Savings Bank Deposit (BSBD) Account)

(Also read: Simplified key highlights of Union Budget 2019-20)

(Also read: Government reduces the rate of ESI contribution from 6.5% to 4%)



Disclaimer: The above post includes some content used from PIB India website and executed on this website for fair use only. As this website is of educational nature, hence the content is used for education and awareness to the public.