The GST Fitment Committee has recommended a Group of Ministers (GoM) study proposal to reduce GST on fertilizers from 5%. The committee warns against blanket GST exemption for fertilizers, chemicals, and nutrients due to duty inversion. The GST Council may exempt compensation cess on aerated and energy drinks at unit-run canteens. Sectors paying GST at lower rates than authorities may receive relief from retro action. The Fitment Committee proposes a study on GST rates for tobacco products. The GST Council may introduce a sunset clause for anti-profiteering cases and set monetary limits for cases taken up by GSTAT, High Court, and Supreme Court. A new form, GSTR-1A, is being considered for amendment to provide additional details to Form GSTR-01. The GST Council is expected to address retrospective taxation for online gaming companies by amending the CGST Act and may reduce the TCS rate collected by e-commerce operators from 1% to 0.5%.