{"id":337791,"date":"2024-12-23T15:00:40","date_gmt":"2024-12-23T09:30:40","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=337791"},"modified":"2024-12-23T15:00:16","modified_gmt":"2024-12-23T09:30:16","slug":"gst-council-recommends-fortified-rice-kennel-rate-reduction","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/23\/gst-council-recommends-fortified-rice-kennel-rate-reduction\/","title":{"rendered":"[55th GST Council Meeting] Recommends Track and Trace Mechanism to curb evasion"},"content":{"rendered":"<style>\n.animate-charcter{background-image: linear-gradient(-225deg, #231557 0%, #44107a 29%, #ff1361 67%, #fff800 100%); background-size: 200% auto; -webkit-background-clip: text; -webkit-text-fill-color: transparent; animation: textclip 0s linear infinite;}\n@keyframes textclip {to {background-position: 200% center;}}\n<\/style>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 2%;\">On 21-12-2024, the <span style=\"font-weight: bold;\">Goods and Services Tax Council held its 55<span style=\"vertical-align: super;\">th<\/span> meeting<\/span> under the Chairpersonship of Union Minister for Finance and Corporate Affairs, Nirmala Sitharaman, providing relief to individuals and outlining measures for facilitating trade and streamlining compliances in GST.<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center;\">&#8220;<span style=\"font-style: italic;\">The 55th GST council, If I may say, failed to live up to the expectations of the public at large&#8221;<\/span><\/p>\n<p class=\"animate-charcter\" style=\"margin-bottom: 3%; text-align: center;\">&#8211; Shivam Mehta, Executive Partner, Lakshmikumaran &amp; Sridharan Attorneys.<\/p>\n<p style=\"font-weight: bold;\">Recommendations relating to GST rates:<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li>\n<p style=\"font-weight: bold;\">Changes in GST rates of goods:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Reduction in rate of <span style=\"font-weight: bold;\">Fortified Rice Kennel<\/span> to 5%.<\/p>\n<\/li>\n<li>\n<p>Exemption on gene therapy.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 2%;\">Extension of <span style=\"font-weight: bold;\">Integrated Goods and Services Tax (&#8216;IGST&#8217;)<\/span> exemption to systems, sub-systems, equipment, parts, sub-parts, tools, test equipment, software meant assembly\/ manufacture of LRSAM system.<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; font-style: italic;\">&#8220;With compensation cess going to end in March 2026, it is crucial that the decisions regarding the rate rationalisation are taken in a phased and a regularised manner to avoid any burden on the end consumers.&#8221;<\/p>\n<p class=\"animate-charcter\" style=\"margin-bottom: 2%; text-align: center;\">-Shivam Mehta, Executive Partner, LKS Attorneys<\/p>\n<\/li>\n<li>\n<p>Reduction of rate of Compensation Cess to 0.1% on supplies to merchant exporters at par with GST rate in supplies.<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; font-style: italic;\">&#8220;On a positive note, long standing request of the industry to provide concessional rate of 0.1% on compensation cess in case of merchant exports has been attended to. The step is much appreciated as it will help in reduction in working capital blockage.&#8221;<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; margin-bottom: 2%;\">-Shivam Mehta, Executive Partner, LKS Attorneys<\/p>\n<\/li>\n<li>\n<p>Exemption from IGST imports of all equipment and consumable samples by Inspection Team of the International Atomic Energy Agency.<\/p>\n<\/li>\n<li>\n<p>Extension of concessional 5% GST rate on food inputs of food preparations under HSN 19 or 21 supplied for food preparations intended for free distribution to economically weaker sections.<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center;\">&#8220;<span style=\"font-style: italic;\">Food aggregators were hoping for some clarification on the ongoing notices regarding tax rate on delivery services. Much to their disappointment, the matter has been left for fitment committee to resolve<\/span>.&#8221;<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; margin-bottom: 2%;\">&#8211; Shivam Mehta, Executive Partner, LKS Attorneys.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Changes in GST rates of services:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>To bring supply of the sponsorship services provided by the body corporates under Forward Charge Mechanism.<\/p>\n<\/li>\n<li>\n<p>Exemption of GST on contributions made by general insurance companies from 3<span style=\"vertical-align: super;\">rd<\/span> party motor vehicle premiums collected to Motor Vehicle Accident Fund.<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center;\">&#8220;<span style=\"font-style: italic;\">The crucial issues such as rate rationalisation, reduction of tax rates in insurance sectors, have been put on hold for re-consideration and deliberation for different reasons. No decision on the request of the industry to include Aviation Turbine Fuel in the GST framework has come as a major setback for the industry<\/span>.&#8221;<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; margin-bottom: 2%;\">&#8211; Shivam Mehta, Executive Partner, LKS Attorneys<\/p>\n<\/li>\n<li>\n<p>Omit the definition of declared tariff and suitably amend the definition of specified premises to link it with actual value of supply of any unit of accommodation provided by the hotel and to make the rate of GST applicable on restaurant services in such hotels, for a given financial year, dependent upon the &#8216;value of supply&#8217; of units of accommodation made in the preceding financial year.<\/p>\n<\/li>\n<li>\n<p>Exclusion of taxpayers registered under composition levy scheme.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Other changes relating to goods and services:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>To increase the GST rate from 12% to 18 % on sale of all old and used vehicles.<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; font-style: italic;\">&#8220;The reaction of the industry on increase of rates on sale of all old and used vehicles including EVs to 18% (though on margin) will have to be seen since prior to this change, sale of old EVs and small cars were taxable in 12% category, that too on margin only.&#8221;<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; margin-bottom: 2%;\">&#8211; Shivam Mehta, Executive Partner, LKS Attorneys<\/p>\n<\/li>\n<li>\n<p>Autoclaved Aerated Concrete blocks containing more than 50% fly ash content will fall under HS 6815 and attract 12% GST.<\/p>\n<\/li>\n<li>\n<p>Fresh green\/ dried pepper and raisins supplied by an agriculturist is not liable to GST.<\/p>\n<\/li>\n<li>\n<p>To amend the definition of &#8216;pre-packaged and labelled&#8217; to cover all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre.<\/p>\n<\/li>\n<li>\n<p>Ready to eat popcorn which is mixed with salt and spices are classifiable under HS 2106 90 99 and attracts 5% GST if supplied as other than pre-packaged and labelled and 12% GST if supplied as pre-packaged and labelled.<\/p>\n<\/li>\n<li>\n<p>No GST is payable on the &#8216;penal charges&#8217; levied and collected by banks and NBFCs from borrowers for non-compliance with loan terms.<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; font-style: italic;\">&#8220;The decisions relating to clarification on non-levy of GST on penal charges collected by banks\/NBFC from borrowers for non-completion of terms, exemption to payment aggregators for value less than Rs. 2000 are a welcome move for industry and public at large.&#8221;<\/p>\n<p class=\"animate-charcter\" style=\"text-align: center; margin-bottom: 3%;\">&#8211; Shivam Mehta, Executive Partner, LKS Attorneys<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"font-weight: bold;\">Measures for facilitation of trade:<\/p>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p style=\"font-weight: bold;\">Amendment in Schedule III of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\">CGST Act, 2017<\/a>:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Supply of goods that are warehoused in a <span style=\"font-weight: bold;\">Special Economic Zone (&#8216;SEZ&#8217;)<\/span> or <span style=\"font-weight: bold;\">Free Trade Warehousing Zone (&#8216;FTWZ&#8217;)<\/span> before clearance of goods or exports or to Domestic Tariff Area will not be treated as supply of goods or services.<\/p>\n<\/li>\n<li>\n<p>This will bring transactions relating to the supply of goods warehoused in SEZ\/ FTWZ at par with the existing provision in GST for transactions in Customs bonded warehouses.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Issues pertaining to taxability of Vouchers:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>To address long-standing concerns regarding taxability of vouchers under GST, the Council recommended omitting Sections 12(4) and 13(4) from CGST, 2017 and Rule 32(6) from CGST Rules, 2017.<\/p>\n<\/li>\n<li>\n<p>This will resolve ambiguities in the treatment of vouchers.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Issue circulars to provide clarity in the following issues:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>No proportional reversal of ITC is required to be made by the ECO in respect of supplies.<\/p>\n<\/li>\n<li>\n<p>In Ex- Works contract, where goods are delivered by the supplier to the recipient, th goods are considered to be &#8220;received&#8221; by the recipient.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Applicability of late fee for delay in furnishing FORM GSTR-9C and providing waiver of late fee on delayed furnishing of FORM GSTR-9C for the period from 2017-18 to 2022-23.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"font-weight: bold;\">Measures for streamlining compliances in GST:<\/p>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>Insertion of new provision relating to <span style=\"font-weight: bold;\">Track and Trace Mechanism:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>This will empower the Government to enforce this mechanism for specified evasion prone commodities.<\/p>\n<\/li>\n<li>\n<p>This mechanism will be based on a Unique Identification Marking which help in implementation of mechanism for tracing specified commodities throughout the supply chain.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">In respect of <span style=\"font-weight: bold;\">&#8216;Online Services&#8217;<\/span>, such as online money gaming\/ OIDAR services to unregistered recipients, the supplier is required to mandatorily record the name of the State of the unregistered recipient on the tax invoice.<\/p>\n<\/li>\n<\/ol>\n<p style=\"font-weight: bold;\">Other measures pertaining to law &amp; procedure:<\/p>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>Replacing the phrase &#8220;plant or machinery&#8221; with &#8220;plant and machinery&#8221;.<\/p>\n<\/li>\n<li>\n<p>Payment of pre-deposit for filing appeals before Appellate Authority in cases involving only demand of tax at 10% instead of 25%.<\/p>\n<\/li>\n<li>\n<p>Insert an Explanation to provide definitions of the terms &#8220;Local Fund&#8221; and &#8220;Municipal Fund&#8221;.<\/p>\n<\/li>\n<li>\n<p>Insert new rule providing a separate provision for generation of temporary identification number for persons who are not liable to be registered under <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\">CGST Act, 2017<\/a> but are required to make any payment as per Rule 87(4) of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896483\" target=\"_blank\">CGST Rules, 2017<\/a>.<\/p>\n<\/li>\n<li>\n<p>Allow taxpayers to modify their &#8220;category of registered person&#8221; in Table 5 of FORM GST CMP-02 through FORM GST REG-14.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Provide legal framework for <span style=\"font-weight: bold;\">Invoice Management System (&#8216;IMS&#8217;).<\/span><\/p>\n<\/li>\n<\/ol>\n<p style=\"font-weight: bold;\">Other measures:<\/p>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>The Council approved recommendations of the committee of officers suggesting measures in respect of issues pertaining to IGST settlement raised by the States.<\/p>\n<\/li>\n<li>\n<p>The Council took note of the procedural rules proposed for the international functioning of the GSTAT.<\/p>\n<\/li>\n<li>\n<p>It decided to extend the time frame for the Group of Ministers on the restructuring of the GST Compensation till 30-6-2025.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">On the request of State of Andhra Pradesh, the Council recommended that a Group of Ministers will be constituted to examine the legal and structural issues and recommend a uniform policy on imposition of levy in case of a natural disaster\/calamity in the State.<\/p>\n<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">GST Council also recommends providing a legal framework for the Invoice Management System.<\/p>\n","protected":false},"author":67515,"featured_media":337794,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[76757,76755,76756,76758],"class_list":["post-337791","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hot_off_the_press","category-news","tag-goodsandservicestax","tag-gstcouncil","tag-gstcouncilmeeting","tag-invoicemanagementsystem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>55th GST Council Meeting | SCC Times<\/title>\n<meta name=\"description\" content=\"GST Council held its 55th meeting under the Chairpersonship of Union Minister for Finance and Corporate Affairs, providing relief to individuals and outlining measures for facilitating trade and 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of GST on the fees payable to SEBI","author":"Bhumika Indulia","date":"July 19, 2022","format":false,"excerpt":"On 18-07-2022, SEBI has issued a circular for all the Market Infrastructure Institutions, Companies who have listed \/ are intending list their securities, other intermediaries and persons who are dealing in the securities market, that the fees and other charges payable to SEBI shall be subject to GST at the\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"SEBI","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-111-4.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-111-4.jpg?resize=350%2C200&ssl=1 1x, 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Key Points: 1. Recommendations relating to GST rates on Goods- \u2022 Changes in GST rates- Goods (Uncooked\/ Unfried Snacks)-\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"gst","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":216042,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/24\/gst-council-decision-relating-to-changes-in-law-and-procedure\/","url_meta":{"origin":337791,"position":2},"title":"GST Council decision relating to changes in &#8220;law and procedure&#8221;","author":"Bhumika Indulia","date":"June 24, 2019","format":false,"excerpt":"The 35th GST Council Meeting was held on 21-06-2019 under the chairmanship of Union Finance & Corporate Affairs Minister Nirmala Sitharaman. This was the first meeting of the Council after the swearing in of the new Government. The meeting was also attended by Union Minister of State for Finance &\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":132321,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/05\/20\/14th-gst-council-approves-gst-rates-for-goods-and-gst-compensation-cess\/","url_meta":{"origin":337791,"position":3},"title":"14th GST Council approves GST rates for goods and GST Compensation Cess\u00a0","author":"Saba","date":"May 20, 2017","format":false,"excerpt":"The 14th Goods and Services Tax (GST) Council Meeting, chaired by the Union Minister of Finance Shri Arun Jaitley, was held at Srinagar, Jammu and Kashmir. The fitment of rates of goods were discussed during the Council meeting. The Council has broadly approved the GST rates for goods at nil\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":248922,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/29\/key-takeaways-from-43rd-gst-council-meeting\/","url_meta":{"origin":337791,"position":4},"title":"Key Takeaways from 43rd GST Council meeting","author":"Prachi Bhardwaj","date":"May 29, 2021","format":false,"excerpt":"The 43rd\u00a0GST Council Meeting took place on May 28, 2021 under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman through video conferencing. It was also attended by Union Minister of State for Finance & Corporate Affairs, Shri Anurag Thakur besides Finance Ministers of States & UTs\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254431,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/18\/key-recommendations-of-45th-gst-council-meeting\/","url_meta":{"origin":337791,"position":5},"title":"Key Recommendations of 45th GST Council meeting","author":"Prachi Bhardwaj","date":"September 18, 2021","format":false,"excerpt":"The 45th GST Council Meeting was held on September 17, 2021 in Lucknow. The meeting was presided by Union Finance and Corporate Affairs Minister, Smt. Nirmala Sitharaman. Key recommendations of the Meeting are as follows: \u00a0 I. Key recommendations related to change in rate of GST on goods and Services\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/337791","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67515"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=337791"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/337791\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/337794"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=337791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=337791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=337791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}