GST Council

GST Council


  • The Goods and Services Tax (GST) Council on Saturday clarified tax provisions on items ranging from fryums to sport utility vehicles (SUVs) to reduce disputes.
  • It also approved decriminalisation of some offences but could not find the time to discuss half its agenda including the setting up of a keenly awaited GST Appellate Tribunal.

About the GST Council:

  • The 101st amendment added a new Article 279-A to the Indian Constitution. This article gave the President the authority to appoint a GST Council through executive order.
  • As a result, the President signed an order in 2016 establishing the Council. The Council’s Secretariat is based in New Delhi. The Union Revenue Secretary serves as the Council’s ex-officio Secretary.
  • The Council will be directed in its functions by the need for a unified GST structure and the establishment of a unified national market for goods and services.
  • The Council makes its decisions at its meetings. The quorum for conducting a meeting is one-half of the Council’s total membership.

Working of the GST Council:

  • The Council must make every decision with a majority of not less than three-fourths of the weighted votes of the members present and voting at the meeting.
  • The decision is taken in accordance with the following principles:
  • The vote of the central government shall have a weightage of one-third of the total votes cast in the meeting.
  • The votes of all the state governments combined shall have a weightage of two-thirds of the total votes cast in that meeting.

Composition of the GST Council:

  • The Union Finance Minister would be the Chairperson
  • The Union Minister of State in-charge of Revenue or Finance
  • The Minister in-charge of Finance or Taxation or any other Minister nominated by each state government
  • The members of the Council from the states have to choose one amongst themselves to be the Vice-Chairperson of the Council. They can also decide his term.
  • The Union Cabinet also decided to include the Chairperson of the Central Board of Excise and Customs (CBEC) as a permanent invitee (non-voting) to all proceedings of the Council.

         Source The Hindu

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