GST Council Recommends Streamlining E-Way Bills and a Uniform Tax Rate on E-Commerce Delivery Charges

India’s GST Council recommends amending the CGST Act so that vehicles carrying goods may be stopped only on the basis of specific intelligence and with authorization from a Joint Commissioner or above, while transit states may not stop them, to ensure the smooth movement of goods. E-commerce platform delivery charges would be taxed at a uniform rate of 5%, with no input tax credit; metro freight would be included in transport document requirements, and helicopter passenger travel would be included in the air travel exemption.