Finance Minister Nirmala Sitharaman will meet with State Finance Ministers on December 21-22 for pre-budget consultations and the Goods and Services Tax (GST) Council meeting. The Council is expected to discuss the proposed exemption or reduced GST rates on health and life insurance, following recent recommendations to exempt premiums on term life policies and senior citizens' health insurance. Additionally, a panel has advised reducing GST on common items such as packaged drinking water, bicycles, and exercise notebooks from 12% to 5%, while luxury goods like high-end shoes and wristwatches may see increased rates up to 28%, potentially generating ₹22,000 crore (approximately $2.6 billion) in revenue.

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