The Union Finance Minister Nirmala Sitaraman presided over the 53rd meeting of the GST Council today (22nd June 2024) at New Delhi with Revenue Secretary and CBIC Chairman. In today’s council meeting, along with various clarifications regarding the Goods and Service Tax (  GST ) rate of specific goods, the council recommended a 12% GST  rate on all solar cookers whether single or dual energy sources. Solar cookers, which are devices that use sunlight as a source of energy for cooking, are generally considered under the broader category of solar energy equipment for GST purposes. Solar cookers are classified as solar energy devices or equipment under GST regulations. As per the previous update solar energy devices, including solar cookers, fall under the category attracting a reduced GST rate. Specifically, solar energy devices are usually charged a GST rate of 5%. This reduced rate is part of the government’s initiative to promote renewable energy technologies and their adoption. To qualify for the reduced GST rate of 5%, solar cookers must meet the criteria specified for solar energy devices. These criteria typically include efficiency standards and compliance with relevant specifications for solar energy equipment. GST is calculated at 5% on the transaction value of the solar cooker, which includes the cost of the cooker itself plus any applicable charges like installation or transportation. The Council clarified tax rates on specific goods, including a uniform 12% GST for carton boxes and non-corrugated paper boxes, etc. Read More: 53rd GST Council Meeting: Key Highlights There was also recommendation of exemption from compensation cess leviable on the imports in SEZ by SEZ unit /developers for authorised operations from 1 from 1st July, 2017.