Analysis of GST Rates and Exemptions notified based on 45th GST Council Meeting
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- By Chetan Kulasri
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- Last Updated on 24 February, 2026

Article by Taxmann Indirect Tax Research and Advisory Team
In continuation to decisions taken by the GST Council in its 45th meeting held on September 17th, 2021, the Government has notified various rate and exemption notifications under the GST and Customs laws on September 30, 2021. These changes are effective from October 1st, 2021. In this document, our Indirect Tax Research and Advisory Team have discussed these notifications and its implications.
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