The 39th GST Council took an array of decisions, including an increase in the tax rate on mobile phones and specified parts to 18 percent from 12 per cent. GST on handmade, machine-made matchsticks has been rationalised to 12% while GST on MRO (maintenance repair overhaul) services of aircraft has been slashed to 5% from 18%.The GST rate on mobile phones was increased from 12% to 18% allowing a full claim of input tax credit; Relief given to domestic service providers of maintenance, repair and operations.Addressing the media after the meeting, Finance Minister Nirmala Sitharaman also said that a better GSTN system should be ensured by Infosys by July 2020.* GST on mobile phones, specified parts increased to 18% from 12%.*GST on MRO (maintenance repair overhaul) services of aircraft slashed to 5% from 18%*GST on handmade, machine-made matchsticks rationalised to 12%.*Delayed GST payment to attract interest on net tax liability from July 1.*Turnover more than Rs 1.5 cr -to file before 10th of the following month* Turnover up to Rs 1.5 cr -to file before 13th of the following month* The GSTR-2A can be generated on 14th of following month*GSTR-9 and 9C due date pushed to 30th June 2020 for FY 2018-19 from 31 March 2020; Increases the turnover limit from Rs 2 cr to Rs 5 cr for the mandatory annual return filing*The GST Council defers the proposal on the taxability of economic surplus of brand owners of alcohol for human consumption.Mr. MS Mani, Partner, Deloitte reacted to GST Council meet- “ the approach of the GST Council to proceed with changes in returns, e-invoicing etc on an incremental basis would permit businesses to embrace these changes in a calibrated manner. Introduction of multiple changes from 1st April, as was proposed earlier , would have put added pressure on businesses, who have been grappling with multiple business and regulatory headwinds.”