GST Council Meeting Postponed: Key Issues Awaiting Decisions
The next GST Council meeting is likely to happen only after the Monsoon Session of Parliament. With several key reports from Groups of Ministers (GoMs) still pending, major tax decisions—especially around online gaming, GST tribunals, and rate rationalisation—remain on hold. Here’s a breakdown of what’s delayed and why it matters.
Why the Delay in GST Council Meeting?
As per recent reports and industry sources, the Centre is awaiting critical GoM submissions before scheduling the 54th GST Council Meeting. These include:
- GoM on GST Appellate Tribunal (GSTAT) Rules: Despite the passage of the GST Tribunal framework, procedural rules under Section 109–110 of CGST Act and Rule 2 of the GSTAT (Procedure) Rules, 2025, are still being finalised.
- GoM on Online Gaming and Casino Taxation: While Notification No. 29/2023-CT dated 04.08.2023 amended Rule 31B & 31C for taxing online gaming at 28%, retrospective enforcement and valuation guidelines under Rule 31A(3) remain contested in courts.
- GoM on Rate Rationalisation: This report, delayed since 2022, proposes merging 12% and 18% slabs and addressing GST anomalies on essentials vs. luxury items.
What’s at Stake for Taxpayers and Businesses?
Until these GoMs submit their final recommendations, several unresolved issues remain:
1. GST Tribunal Implementation
- Taxpayers still can’t file appeals due to lack of operational tribunals.
- Delay hurts small businesses stuck in litigation and refund disputes.
2. Online Gaming and Casino Operators
- Industry continues to face retrospective GST demands despite SC stay in Gameskraft case.
- Revenue authorities await Council clarity on retrospective applicability of 28% tax.
3. Rate Changes and Anomaly Corrections
- Businesses remain uncertain about upcoming rate changes on items like:
- Packaged food (under 5% vs. 12%)
- Mobility aids
- Renewable energy components
- Structural reform to reduce compliance costs is stalled.
Expert View: Don’t Wait to Get GST-Ready
Tax expert opinion suggests businesses, especially those in gaming, logistics, and manufacturing, should not delay compliance just because the next GST Council meeting is postponed.
“Keep records, assess potential liabilities, and prepare for retrospective changes. Once GST Tribunal becomes operational, appeal timelines will be tight,” says CA S. Arun, a Chennai-based GST consultant.
Summary Table: Pending GoM Reports
| GoM Focus Area | Status | Impact if Delayed |
|---|---|---|
| GST Tribunal Rules | Draft not finalised | Tribunal appeals on hold |
| Online Gaming Taxation | Awaiting final clarification | Retrospective GST notices unresolved |
| Rate Rationalisation | Long pending since 2022 | Uncertainty on revised GST slab changes |
What to Expect After the Monsoon Session?
The Monsoon Session (July–August 2025) is expected to focus on key Bills, including amendments to the CGST Act. Once it concludes:
- The GST Council may meet in September 2025
- Final notifications on GSTAT, online gaming valuation, and rate corrections are likely
- Possible discussion on GST Amnesty 2.0 for unresolved cases (subject to political consensus)
Stay Updated with Efiletax
Efiletax will continue to monitor updates on the next GST Council meeting and publish expert guidance on:
- GST Tribunal appeal timelines
- Rate change alerts
- Online gaming taxation disputes
Need help with GST notices or appeals?
Efiletax helps you file responses, appeals, and stay compliant.
FAQs
Q1. Why is the GST Council meeting postponed?
Key Group of Ministers have not submitted their reports, so no final decisions can be taken.
Q2. When will the GST Tribunal start functioning?
Expected post-Monsoon 2025 once rules are finalised and notified by the Council.
Q3. Is GST on online gaming still 28%?
Yes. But retrospective applicability from Oct 2017 is under legal challenge in Supreme Court.
Q4. What is the GST rate rationalisation plan?
A proposed merger of 12% and 18% slabs, but final report is still awaited.
Summary
The next GST Council meeting is likely only after the Monsoon Session, as key GoM reports on tribunals, online gaming taxation, and GST rate rationalisation are still pending. Businesses must stay alert as delays impact litigation, rate changes, and industry clarity. Efiletax helps navigate GST compliance and notices.