Introduction
The 57th meeting of the GST Council was held in New Delhi on 8 October 2026 under the chairpersonship of the Union Finance & Corporate Affairs Minister, Smt. Nirmala Sitharaman. While the 56th meeting focused on rate rationalisation and reduction of rates, the 57th meeting made recommendations on process reforms covering registration, returns, refunds and adjudication; clarifications on the applicability of GST to certain goods and services; and other trade facilitation measures. No GST rates were changed at this meeting, and the GST Council has decided that rate matters will henceforth be taken up once a year at a meeting set aside for that purpose. This ERGO sets out each recommendation, as reported in the press release and the press conference, followed by our comments on the background, rationale and likely impact.