Several notifications have been issued to notify the changes in the applicable rate of GST (including exemptions) pursuant to the decisions taken at the 45th GST Council Meeting. The given changes are applicable from 01.10.2021. Rates have been increased with a special focus on the industries mainly operating under the inverted rate structure. We have referred to the notifications issued under the CGST Act, 2017 in the present write-up. Parallel notifications have also been issued under the IGST Act, 2017.