The 53rd GST council has recommended uniform rate of 12% on all meaning steel, iron, aluminum which are irrespective of the use. The Finance Minister Nirmala Sitharaman presided over the 53rd meeting of the GST Council today (22nd June 2024) at New Delhi with Revenue Secretary and CBIC Chairman. M Sitharaman said, “Council recommended to prescribe a uniform rate of 12% on all milk cans meaning steel, iron, aluminum which are irrespective of the use. They are called milk cans but wherever they are used that will be the rate applicable so that no disputes arise out of it.. The council also recommended to prescribe a uniform GST rate of 12% on all carton boxes and cases of both corrugated and non-corrugated paper or paper board. This will in particular help the apple growers of Himachal Pradesh, J&K.Council also clarified and recommended that the clarification be put out on that all types of sprinklers including fire water sprinklers will attract 12% GST.” Under the Goods and Services Tax ( GST ) regime in India, the taxation of milk cans, regardless of the material they are made of (steel, iron, or aluminium). Milk cans are typically classified under Chapter 73 (Articles of Iron or Steel) or Chapter 76 (Aluminium and Articles thereof) of the GST Tariff Schedule. Earlier, the milk cans are subject to GST at a rate of 18%. This rate applies uniformly regardless of whether the milk cans are made of steel, iron, or aluminium. The GST is calculated on the transaction value of the milk cans, which includes the cost of the cans plus any other charges like packaging, transportation, and insurance, if applicable. The Council also recommended to exempt Compensation cess on supply of aerated beverages and energy drinks to authorised customers by Unit Run Canteens under Ministry of Defence.