The GST Council, chaired by Finance Minister Nirmala Sitharaman, on Monday decided to increase the tax rate applicable to car seats to 28 per cent from the current 18 per cent. The Finance Minister announced key decisions after the conclusion of the meeting, which began around 11 am. 

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The Union Minister said that a key decision related to health regulations may be made in the next meeting after the Group of Ministers submits their report in October.

The GST Council meeting is scheduled to meet in November next.

The minister announced the formation of a separate Group of Ministers on cess. 

During its meetings, the GST Council makes decisions through a consensus-based approach with a majority of not less than three-fourths of the weighted votes of the members present.

In the previous GST Council meeting, held in June, a host of taxpayer-friendly measures were introduced, including waiver of interest and penalty for demand notices issued in the first three years of GST (2017-18, 2018-19 and 2019-20) if the full tax demanded is paid by March 31, 2025.