GST exemption on renting of residential dwelling to business entities (registered persons) has been withdrawn, as per the reported recommendations by the GST Council. GST on LED lamps, lights and fixture, and their metal printed circuits board has increased from 12 per cent to 18per cent, while hotel accommodations upto Rs. 1,000 per day will be taxed at 12 per cent.

As per the clarifications, all fly ash bricks will attract same concessional rate irrespective of the fly ash content. The condition of 90 per cent fly ash content with respect to fly ash bricks will apply only to fly ash aggregate and not on the fly ash bricks. As a simplification measure, the condition of 90 per cent content is being omitted.