Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 8-10-2016 – As per the Constitution as amended, GST Council is required to be Constituted under article 279A of the Constitution which was so done by the President on 12th September, 2016 vide Notification dated 10.09.2016. New Article 279A of the Constitution was notified to come into force w.e.f. 12.09.2016 and vide Notification dated 15.09.2016, the President of India Constituted the GST Council. Clause 279A According to article 279A of the Constitution as made operative w.e.f. 12.09.2016, the President shall, within sixty days from the date of commencement of the Constitution (One Hundred and Twenty-second Amendment) Act, 2014, by order, constitute a Council to be called the Goods and Services Tax Council. Composition of Council The GST Council shall comprise of a Chairperson, Vice Chairperson and members. The President of India has since Constituted the GST Council comprising of the following members- The Union Fin
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ST Council in the GST Council Secretariat (at the level of Additional Secretary to the Government of India), and four posts of Commissioner in the GST Council Secretariat (at the level of Joint Secretary to the Government of India). The Cabinet has also decided to provide for adequate funds for meeting the recurring and non recurring expenses of the GST Council Secretariat, the entire cost for which shall be borne by the Central Government. The GST Council Secretariat shall be manned by officers taken on deputation from both the Central and State Governments. While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services. The Goods and Services Tax Council shall determine the procedure in the performance of its functions. It is important to note that decisions at the GSTC shall be taken only at the
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, or (c) any procedural irregularity of the Council not affecting the merits of the case. Fate of Empowerment Committee (EC) The journey of GST in India so far was navigated till the present milestone of Constitution of GST Council on 12.09.2016 by the Empowered Committee of State Finance Ministers. The Empowered Committee has been instrumental in bringing all States on a common page and ensuring consensus on various complex issues on which there were divergent views. The Empowered Committee has been chaired by one of the State Finance Ministers and Empowered Committee has been chaired so far by Finance Ministers which include Finance Ministers of West Bengal, Bihar, J& K and Kerala. The present Chairman, Dr. Amit Mitra also comes from West Bengal. Since GST Council is now an arm of the Constitution, duly constituted to carry out various functions in relation to proposed GST law, the Empowered Committee of State Finance Ministers will not be a forum to discuss or recommend anything
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