NEW DELHI: Union Finance Minister Nirmala Sitharaman announced that the 53rd GST Council meeting today has decided to implement an Aadhaar-based biometric system for new registrations to curb fake invoices.

This is to prevent bogus input tax credit claims. Kerala's demand to record the details of the receiving state of goods for e-commerce services has also been accepted. The limit of e-invoices has been reduced from 2.5 lakh to 1 lakh. Finance Minister KN Balagopal said that the state should also get its share of tax from OTT recharges.

No GST

Railway platform tickets, waiting room, retiring room, cloak room, battery carriages and domestic transactions in railways.

12 percent tax: Steel and plastic cans for milk filling, carton boxes and cases, all types of sprinklers, solar cookers.

• No GST for hostel accommodation outside educational institutions with rent up to Rs 20,000 per month (minimum continuous stay of three months).
• Tax waived on fizzy drinks in military canteens.
• The deadline for submission of returns for small taxpayers has been extended till June 30.
• Interest and penalty levied on non-egregious offences under Section 73 of the CGST Act will be waived.
• 20 lakh limit in Appellate Tribunal, 1 crore in High Court and 2 crore in Supreme Court to file GST appeal to reduce liability for various departments. The bond amount to file an appeal has also been reduced.