Minutes of the 6th GST Council Meeting held on 11 December 2016
6th GST Council Meeting Dated:- 11-12-2016 GST Council – Minutes
GST
Minutes of the 6th GST Council Meeting held on 11 December 2016
The sixth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 11 December 2016 in Pravasi Bharatiya Kendra, New Delhi under the Chairpersonship of the Hon'ble Union Finance Minister, Shri Arun Jaitley. The list of the Hon'ble Members of the GST Council who attended the meeting is at Annexure 1. The list of officers of the Centre, the States, the GST Council and the Goods and Services Tax Network (GSTN) who attended the meeting is at Annexure 2.
2. In his opening remarks, the Hon 'ble Chairperson of the Council welcomed all the members and informed that this meeting would discuss the carryover agenda of the fifth GST Council meeting, namely the draft Model CGST/SGST law. He added that before that, confirmation of the draft Minutes of
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Definitions): The Hon'ble Deputy Chief Minister of Gujarat observed that in respect of amendments in the definition of 'agriculture' and 'agriculturist', four to five States did not agree to the new definition and in this regard, the following aspects should be considered:
a. Instead of keeping activities out of the tax ambit, particular items should be exempted.
b. As the threshold for the registration was Rs. 20 lakh, a large number of smaller tax payers would remain out of the tax net and the proposed definition was so wide that even major farmers would be benefited, which was contrary to the principles of taxation.
c. Minor forest products like honey, timber and medicinal material were taxable under the V AT Act, and expansion in the scope of definition of 'agriculture' would result in loss of this income, and the tax base would narrow down.
d. The possibility of tax evasion and issues related to tax compliance would arise.
e. Processing activi
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include 'cooperative societies' along with 'individual' and 'HUF' within the meaning of 'agriculturist', the Hon'ble Chairperson had stated that the expression 'on his own account' would cover anyone who carried out agriculture on his own account, and that this would also cover cooperative societies. He further added that in Punjab, surplus land was diverted to the Scheduled Caste families and cooperative societies were formed giving a small share each to such families, and that they should not come within the purview of GST. The Hon'ble Chairperson observed that as this provision had already been discussed, it could be revisited after completing discussion on all the provisions of the Model GST law.
iv. Section 9(1) (Composition Levy): The Hori'ble Minister from Tamil Nadu observed that there was a typographical error in paragraph 11 (xiv) of the Minutes and the formulation 'as specified by the Council but not less than Rs. 50
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ed on Composition dealers only. He added that as the provision was not envisaged for other classes of dealers, there would be no level playing field.' The Council agreed to add the version of the Hon 'ble Minister from West Bengal in the Minutes.
vi. Paragraph 11 (xv): The Hon'ble Minister from Rajasthan stated that his version recorded in this paragraph should be replaced by the following: 'The Hon'ble Minister from Rajasthan stated that instead of having two rates of composition levy, manufacturers should be kept out of composition and the Centre should give them reimbursement of CGST component.' The Council agreed to amend the version of the Hon'ble Minister from Rajasthan.
vii. Paragraph l1(xv): The Hon'ble Deputy Chief Minister of Gujarat stated that the following should be additionally recorded as his version in this paragraph: 'The benefit of lump sum tax should be limited to the traders who were involved in the re-sale and should not be e
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nction could be made between goods and services because it was easier to check supply of goods than supply of services. The Commissioner, Commercial Taxes (hereinafter referred to as 'CCT') Karnataka explained that in services, there was a presumption of a possibility of fake billing to avail input tax credit if payment was not made by the buyer to the supplier, but in goods, it was easier to verify from records whether or not it had been received by the buyers. He added that if this provision was extended to goods, this could create problem for those suppliers who supplied to the government departments or supplies made by small enterprises who might not get payment within three months. He further added that at times quality testing etc. on goods could take longer than three months, and payment could be delayed on that account too. The Hon'ble Minister from West Bengal did not agree with this submission and observed that there could be fake bills for goods also. Shri. G.D.
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ated to definition of the term 'input service distributor'. The Council agreed to this suggestion.
x. Section 46(1) (Tax deduction at source): The Hon'ble Minister from West Bengal observed that during discussion on Section 46(1), he had suggested to define the term 'Governmental agencies' in paragraph 11(xxvii) and the Council had agreed to it but it was not recorded in the Minutes. He requested to add this in paragraph 11 (xxvii) of the Minutes. The Council agreed to this suggestion.
xi. Paragraph 13 of the Minutes: The Hon'ble Minister from West Bengal stated that this paragraph should also record that if the Union Law Ministry had any reservations or comments on certain provisions of the Model GST law as approved by the Council, then it must be brought to the notice of the Council and discussed accordingly before it was placed before the Parliament. The Hon'ble Chairperson observed that during legal vetting, normally only changes in language were mad
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t recorded in paragraph 18 of the Minutes, and requested to add the following as his version: 'The Hon'ble Minister from Rajasthan stated that cross-empowerment was required in all three Acts as otherwise the aim of single interface would not be achieved.' The Council agreed to add the version of the Hon'ble Minister from Rajasthan.
4. In view of the above discussions, for Agenda item 1, the Council decided to adopt the Minutes of the 5th meeting of the Council with the following changesi.
i. To replace the version of the Hon'ble Minister of Jammu & Kashmir recorded in paragraph 11 (i) of the Minutes with the following – 'The Hon 'ble Minister from Jammu & Kashmir suggested that Section 1 (2) may be amended so as to exclude Jammu & Kashmir by inserting the words “(except the State of Jammu and Kashmir)”. Jammu & Kashmir would then take the process of extending the law further as required by the Constitution of India and the Constitution of Jammu & Kashmir
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ale and should not be extended to manufacturers. He suggested to consider one of the following two options: (i) Manufacturers should not be entitled to the benefit of lump sum tax; (ii) If it has to be given at all, it should be at the rate of 5% (2.5% CGST and 2.5% SGST) and that if the Government of India decided to extend relief, it should be given from its budgetary provision.'
v. Section 16(2) (Eligibility and conditions for taking input tax credit): To incorporate the decision in the Minutes that in Section 16(2), the time period for making payment shall be increased from three months to six months from the date of issuance of invoice and that this provision shall apply to both goods and services.
vi. To omit reference to definition of the term 'input service distributor' in paragraph 11 (xxiii) of the Minutes.
vii. To add in paragraph 11 (xxvii) of the draft Minutes that the Hon'ble Minister from West Bengal suggested to define the term 'Governmen
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e Hon'ble Minister from Rajasthan in paragraph 18 of the Minutes – 'The Hon'ble Minister from Rajasthan stated that cross-empowerment was required in all three Acts as otherwise the aim of single interface would not be achieved.'
Agenda Item 2: Approval of the Draft GST Law, the Draft IGST Law and the Draft GST Compensation Law:
5. The Hon'ble Chairperson observed that in the last meeting, the Council had discussed up to Section 46 of the draft Model GST (hereinafter referred to as the 'GST Law') law and he invited comments of the Members from Section 47 onwards. The Hon'ble Minister from West Bengal pointed out that there was certain contradiction between Section 4 and Section 5 of the GST Law in respect of the jurisdiction of the SGST officer and this needed to be addressed. The Hon'ble Chairperson stated that this could be taken up after the first reading of the whole GST Law.
6. A Section-wise discussion of the GST Law tonk place from Section
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of refund in regard to lack of unjust enrichment could be allowed up to a limit of Rs. 1 lakh. The Commissioner (GST), CBEC informed that the limit of Rs. 5 lakh was kept in view of the cost involved in obtaining certification for unjust enrichment. The Secretary to the Council stated that such a limit would help a large portion of refund to be directly credited to the applicant's account as was the case in Income Tax. The Hon'ble Chairperson stated that in GST, as there was a possibility to pass the tax burden to the consumer, there was a need to exercise caution and suggested to reduce the amount for self-certification to Rs two lakh or such amount as the Council may decide. He also suggested that in all Sections where amounts were mentioned, the same formulation should be used in order to avoid seeking approval of the Parliament for every change in the amount in future which could be a time taking exercise. The Council agreed to this suggestion.
iii. Section 48(3) (Refund
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refund was too long, and should be reduced to one year. Shri P.K. Mohanty, Consultant, CBEC explained that it was a trade friendly provision and it was in tune with the larger period allowed for demanding short payment of tax from the taxpayer. The Hon'ble Minister from Karnataka stated that in certain cases, the business practice could be such that not all documents might be put in place within one year and such businesses would be at a disadvantage if the period permitted for claiming refund was shortened. The Hon'ble Minister from Uttar Pradesh observed that while taxpayer would normally be keen to apply for refund at the earliest, at times due to some humanitarian reasons, a larger time period for claiming refund might be helpful. The CCT Gujarat pointed out that as the taxpayer would file the annual return by end of December following the end of the financial year, a period of two years for applying for refund was reasonable. The Hon'ble Chief Minister of Puducherry al
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n 'transporter' would cover all modes of transport and it would not require to be specified in the law, and if required, it could be kept in the GST Rules. After discussion, the Council agreed not to define the term 'transporter' in the GST Law.
vi. Section 54 (Period of retention of accounts): The Hon'ble Minister from Uttar Pradesh suggested that the period of retention of records be increased from five years to six years in order to harmonise it with the revisional power of the Chief Commissioner or Commissioner in Section 99(3). Shri Vivek Kumar, Additional Commissioner from Uttar Pradesh further explained that in case a proceeding of revision was started after five years and one month, no account might be available if the period of retention of record was kept as five years. The Hon'ble Minister from Uttar Pradesh suggested that alternately, the revisional power of the Chief Commissioner/Commissioner could be reduced to two years. The Hon'ble Minister
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ed out that the definition of 'electronic commerce operator' did. not exclude those entities who sold their goods through their own electronic portal. The Secretary to the Council explained that such entities would be required to pay the full tax instead of 1 % Tax Collection at Source (TCS). The Commissioner (OST Policy Wing), CBEC clarified that provisions of Section 56(1) shall not apply to entities selling their goods through their own electronic portal. The CCT Karnataka pointed out that Section 56(1) used the expression 'taxable supplies made through it' and not 'taxable supplies made by it' which implied that this provision was not applicable for entities supplying their goods through their own electronic portal. The Secretary to the Council observed that in order to avoid, confusion, it would be prudent to clarify that only aggregators would be treated as electronic commerce operators and stated that the Law Committee of officers could examine this issue
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Wing), CBEC explained that such a provision could be used where test report for a product was awaited as for example the value of busbar supplied to a State Electricity Board depended upon the copper content in the busbar. The supplier could seek provisional assessment till such time that the chemical test report was obtained. The CCT Telangana observed that there was an overlap in the concept of advance ruling and provisional assessment. The Consultant, CBEC clarified that advance ruling covered seven subjects whereas provisional assessment was limited to two subjects, namely value of goods and the applicable rate of tax. The Hon'ble Minister from Uttar Pradesh observed that the Commissioner should not have unlimited power to extend the period of provisional assessment and that he could have the power to extend it by another year. Shri Ram Tirath, Member (OST), CBEC clarified that Commissioner's power was needed but would be exercised in very limited cases such as for turnkey
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59(1) (Scrutiny of returns): The Hon'ble Minister from West Bengal observed that as scrutiny of returns was normally to be done electronically; it was contradictory to provide for scrutiny of returns by officers. He stated -that officers would need to do scrutiny only in certain cases. The Hon'ble Ministers from Assam and Tamil Nadu supported the existing provision and stated that officers needed to do scrutiny. The Hon'ble Chief Minister of Puducherry also supported the provision and observed that while the officer would carry out scrutiny, he would also be backed by the electronic system. The Secretary to the Council pointed out that the expression used in Section 59(1) was 'may', which implied that Officer would not always carry out scrutiny. CCT Karnataka further clarified that while the IT system would throw up the suspicious cases requiring scrutiny, the officer would take into account all factors and might issue notice for scrutiny in select cases, as per the
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istration would be informed. CCT Tamil Nadu observed that while audit would be limited to 5% of the taxpayers, the remaining taxpayers would be subject to scrutiny and both Central and State administrations could potentially give notice and then it would not be clear to whom the taxpayer had to send a reply. The Principal Secretary, Finance, Odisha stated that on account of such considerations, it was important to have a system where the taxpayer must know who was his officer. The Hon'ble Deputy Chief Minister of Gujarat observed that if the arrangement was that the one who gives notice first would handle all subsequent proceedings, then there could be a competition to issue notices which was not desirable. The Hon'ble Minister from Tamil Nadu emphasized that only Option II was workable for small taxpayers whereas the bigger taxpayers could face both the administrations. The Hon'ble Minister from Kerala suggested that the provisions like the present one, which had an implic
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ators as to whether CAG was entitled to audit quasi-judicial orders of the regulators. The Hon'ble Deputy Chief Minister of Delhi and Gujarat and the Hon'ble Minister from Uttar Pradesh also suggested to delete this provision. The Principal Secretary, Finance, Odisha observed that a tax audit was different from a CAG audit. The Hon'ble Minister from Bihar observed that CAG had power to audit only revenue of the Governments and not of the tax paid by the taxpayer. The Hon'ble Chairperson observed that the power of audit should only be in the relevant CAG Act, but as the office of CAG had also written to the GST Council on this subject, it would be separately discussed with the CAG. The Secretary to the Council stated that the CAG would be informed that the Council was not in favour of keeping this provision. The Council agreed to this suggestion.
xiv. Section 66 (Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or
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was too much distinction between penalty provisions, this could lead to undue discretionary power to the assessing officer. The Hon'ble Minister from Uttar Pradesh also supported the existing provision. The Council decided not to make any changes to the provision.
xv. Section 67 (1) (Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts): The CCT, Telangana suggested to add the clause 'or tax arrived to the best of his judgement' in section 67 (1) to permit extrapolation of short levy where the tax payer was not furnishing the details. Shri Manish Kumar Sinha, Commissioner, GST Council explained that the settled legal position was that the tax department could raise demand only to the extent that it had evidence and that extrapolation would not stand legal scrutiny. The CCT, Andhra Pradesh supported the suggestion of the CCT, Telangana
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cers but now some suggestions had come up from the States. He suggested to continue with discussion on the suggestions but to hasten the process.
xvi. Section 71 (Initiation of recovery proceedings): The Hon'ble Minister from West Bengal suggested that no discretion be given to the officer for recovery of revenue before a period of 90 days from the passing of an order. The CCT, Karnataka explained that in normal circumstances, no amount could be recovered before the expiry of the appeal period of 90 days, but in case of enforcement action, an officer could demand instantaneous payment as otherwise the evader could vanish as for example a truck caught with non-tax paid goods. The Hon'ble Chairperson also observed that there could be other circumstances where an officer could demand payment in a shorter period as for example, admitted tax liability, but reasons would need to be recorded in writing. The Council agreed not to make any changes to this provision.
xvii. Section 72
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provision of inspection of goods in movement, there was a discussion regarding the desirability of keeping check posts at the borders. The Hon'ble Minister from Kerala observed that check post for other purposes like State Excise, Transport Department, etc. would continue and that for the tax administration, there should be an automated check post for capturing data of Inter-State movement of goods. He added that such a facilitation centre could be at three or four main entry points of the State and that such a mechanism would help curb tax evasion in the Origin State. The CCT Telangana observed that presently, check posts performed four functions, namely recording movement of goods, verifying genuineness of transactions, tracking transit vehicles and collecting tax and penalty. He observed that functions like collection of tax and penalty might not be relevant in GST but check post might be required for other purposes. He pointed out that traders not interested in claiming input
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lly. In this view, instead of a check post, there could only be a 'reader' to record details of the movement of goods. The CCT Gujarat stated that multiple mobile checking of the same vehicles in different States could also cause harassment and to mitigate this, it could be provided that once a vehicle had exited the State of its Origin, no check would be done en route. The Hon'ble Minister from West Bengal supported the idea of no physical check post at the border and random check of way bills uploaded electronically at the State border. He further observed that check posts would continue for other agencies such as for checking over loading. The Hon'ble Minister from Tamil Nadu observed that there should be no checks at the borders and even a trade facilitation unit need not be kept at the border as this would lead to a vested interest in continuing with check posts. He added that common people looked at check posts as a source of corruption and delay and removal of ch
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nable uploading of data on the official electronic system when a conveyance crossed a highway. He added that if a physical data collection centre was created, this would amount to a check post. He further added that suspicious vehicles could be stopped anywhere for checking and this need not be at a State border. After discussion, the Council approved this Section in its present form.
xx. Section 81 (Power to arrest): The Additional Chief Secretary, Maharashtra observed that the power of arrest and of confiscation was not in tune with the concept of ease of doing business. The Hon'ble Minister from West Bengal stated that under VAT law, there was no power of arrest and that First Information Report (FIR) could be lodged only with the police and it might not be prudent to give such power to tax authority. He further added that the tax administration might not have the infrastructure to carry out arrest. The Hon'ble Minister from Tamil Nadu also supported this view. The Hon'
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draft GST Law, every arrest had to be approved by the Commissioner but he could authorise any officer, including an Inspector, to carry out such arrest. He also pointed out that the power to grant bail was only restricted to the Court. The Hon'ble Minister from Kerala and Uttar Pradesh suggested to raise the duty evasion threshold of arrest from Rs. 2 crore to Rs. 5 crore. The Hon'ble Chairperson pointed out that where evasion of tax was Rs. 2 crore, the value of offending goods or services would be approximately Rs. 20 crore. The Hon'ble Minister from Assam suggested to keep the evasion threshold at Rs. 50 lakh, as in his State, quantum of evasion would not be very high. The Hon'ble Chairperson suggested that in order to make the arrest provision less prone to abuse, arrest could be made for duty evasion of Rs. 2 crore or more but the arrest made for the duty evasion ranging from Rs. 2 crore to Rs. 5 crore should be bailable and beyond Rs. 5 crore should be non-bailab
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ated that there was no reason to side with the corrupt. After discussion, the Council noted that while most State VAT laws did not have the power to arrest and that no draconian power should be provided but arrest power could be allowed in limited cases as discussed above and within the guidelines as provided by the Hon'ble Chairperson. The Hon'ble Chairperson observed that Section 81 could be redrafted on the above basis and brought before the Council in the next meeting. The Hon'ble Minister from Tamil Nadu raised a point that the practice of certain community of charging Y2% or 1 % over and above the invoice value for community's welfare should not come within the ambit of the provision of tax collected but not deposited with the Government, as it was not a tax but a contribution to the community. It was noted that since such a practice of collection of additional amount was not in the nature of tax, there was no question of application of arrest provisions under Sec
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ed by the Council'. The Council agreed to this suggestion.
xxiii. Section 89(1)(a) (Detention and release of goods and conveyances in transit): The CCT Andhra Pradesh observed that this Section had no provision for issuing a detention order. The Hon'ble Chairperson observed that a provision could be added that while detaining a vehicle, a detention order shall be served on the owner or the driver of the vehicle. The Council agreed to this suggestion.
xxiv. Section 89(1)(c) (Detention and release of goods and conveyances in transit): The CCT, Andhra Pradesh suggested that language of Section 89(1)(c) should be slightly modified to also provide for issuance of notice before imposition of penalty. The Council agreed to this suggestion. The CCT Andhra Pradesh further suggested that this provision should provide for release of goods after furnishing a security. The CCT Gujarat clarified that this provision already existed in Section 89 (3).
xxv. Section 98(6) (Appeals to First
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re-deposit from 10% to 20% for all cases without providing for any discretion.
xxvi. The Hon'ble Chairperson observed that Section 100 (Constitution of the National Appellate Tribunal) onwards of the Model GST law shall be taken up in the next meeting.
7. For agenda item 2, the Council approved the provisions of Chapter X to Chapter XX (Sections 47 to 97) and Sections 98 and 99 of Chapter XXI subject to the decisions/observations as recorded below. It was also agreed that during legal vetting, if the Union Law Ministry had reservations or comments on certain provisions of the Model GST Law or suggested changes in the language of the law, these would be brought before the Council for discussion and approval before placing the draft law in the Parliament.
i.. Section 2(7), 2(8) and 2(106) (Definitions): To revisit the definition in view of the observations of the Hon 'ble Deputy Chief Minister of Gujarat in paragraph 3(ii) of the Minutes and of the Hon'ble Minister from
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oviso to this Section granting power to the Council not to allow refund in certain cases even when there was an inverted duty structure.
vi. Section 53(6) (Accounts and other records): To add the expression 'transporter' so that they are also made liable to maintain record of goods being transported by them.
vii. Section 54 (Period of retention of accounts): To amend the Section by increasing the period of retention of records from five years to six years.
viii. Section 56(1) (Collection of tax at source): To suitably clarify that only aggregators would be treated as electronic commerce operators and it would exclude those entities who sold their goods through their own electronic portal.
ix. Section 56(4), 56(5)J 56(6), 56(7), 56(8) and 56(10) (Collection of tax at source): To correct the typographical error and to incorporate the correct sub-section number.
x. Section 58 (Provisional Assessment): To amend the Section by reducing Commissioner's power to extend pr
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-bailable. The language of the provision to also convey that wherever there was a grey area relating to assessment, no arrest shall be made.
xvi. Section 85 (1) (xiv) (Offences and penalties): The committee of officers dealing with GST law to harmonize the provisions of Section 85 (1) (xiv) and Section 89(l)(a) of the Model GST law.
xvii. Section 85 (Offences and penalties): In addition to the reference of the specified amount of penalty, to further add 'or such amount as may be prescribed by the Council'
xviii. Section 89(1)(a) (Detention and release of goods and conveyances in transit): To amend the provision by adding that while detaining a vehicle, a detention order shall be served on the owner or the driver of the vehicle.
xix. Section 89(1)(c) (Detention and release of goods and conveyances in transit): To slightly modify the language to provide for issuance of notice before imposition of penalty.
xx. Section 98(6) (Appeals to First Appellate Authority): To amen
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Govt of India
Shri Arun Jaitley
2
Govt of India
Shri Santosh Kumar Gangwar
Name of the Minister
Charge
Finance Minister
Minister of State for Finance
3
Puducherry
Shri V. Narayanasamy
Chief Minister
4
Delhi
Shri Manish Sisodia
5
Gujarat
Shri Nitin Patel
6
Assam
Dr. Himanta B. Sarma
7
Bihar
8
Chattisgarh
9
Haryana
11
12
10 Himachal Pradesh
Jammu & Kashmir
Karnataka
13
Kerala
14
Madhya Pradesh
15
Punjab
16
Rajasthan
17
Tamil Nadu
18
Tripura
Shri K. Pandiarajan
Shri Bhanu Lal Saha
19
Uttar Pradesh
Dr. Abhishek Mishra
20
West Bengal
Dr. Amit Mitra
Shri Bijendra Prasad Yadav
Shri Amar Agrawal
Captain Abhimanyu
Shri Prakash Chaudhary
Shri Haseeb Drabu
Shri Krishna Byregowda
Dr. Thomas Isaac
Shri Jayant Malaiya
Shri Parminder Singh Dhindsa
Shri Rajpal Singh Shekhawat
Deputy Chief Minister
Deputy Chief Minister
Finance Minister
Minister, Commercial Taxes & Energy
Minister, Commercial Tax
Minister for Excise & Taxation
Minis
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vt of India
11
Govt of India
12
Govt of India
13
Govt of India
14
Govt of India
15
Govt of India
16
Govt of India
17
Govt of India
18
Govt of India
19
Govt of India
20
GST Council
21
22
23
GST Council
GST Council
GST Council
24
GST Council
25
GST Council
Ms. Thari Sitkil
26
27
GST Council
Andhra Pradesh
28 Andhra Pradesh
29
29
Andhra Pradesh
Shri G.D. Lohani
Shri Paras Sankhla
Shri D.S. Malik
Ms. Aarti Saxena
Shri Ravneet Khurana
Shri Siddharth Jain
Shri Mahar Singh
Shri Arun Goyal
Shri Shashank Priya
Shri Manish K Sinha
Ms. Himani Bhayana
Shri G.S. Sinha
Shri Kaushik TG
Shri J. Syamala Rao
Shri T. Ramesh Babu
Shri D. Venkateswara
Rao
30 Arunachal Pradesh Shri Marnya Ete
Arunachal Pradesh Shri Nakut Padung
Chief Economic Adviser
Member (GST), CBEC
Principal Commissioner, (AR),
CESTAT, CBEC
Additional Secretary, Dept. of
Revenue
Principal Commissioner, Customs,
Delhi, CBEC
Advisor (GST), CBEC
Joint Secretary (TRU), Dept
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Finance & Commercial Tax
Commissioner, Commercial Taxes
Additional Commissioner,
Commercial Taxes
Special Commissioner (Policy)
Joint Commissioner, Trade & Taxes
Assistant Commissioner, Trade &
Taxes
Commissioner, Commercial Tax
Commissioner, Commercial Taxes
Secretary (EA), Finance
Additional Chief Secretary
Commissioner, Excise & Taxation
Joint Commissioner, Excise &
Taxation
Commissioner, Excise & Taxation
OSD to Minister, Excise & Taxation
Joint Commissioner, Commercial
Taxes
Deputy Commissioner, Commercial
Taxes
Estd. 1949
S No
State/Centre
33
Bihar
JAYNA
34
Bihar
Shri Ajitabh Mishra
35
Chattisgarh
Shri Amit Agrawal
36
Chattisgarh
Ms. Sangeetha P
37
Chattisgarh
38
Delhi
39
Delhi
40
40
Delhi
Shri S.K. Kamra
41
Goa
Shri Dipak Bandekar
2344
Gujarat
Gujarat
Haryana
Dr. P.D. Vaghela
Ms. Mona Khandhar
Shri Sanjeev Kaushal
45
Haryana
Shri Shyamal Misra
46
Haryana
Shri Vidya Sagar
48
Himachal Pradesh Shri K.L. Negi
49
Jharkh
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r, Sales
Assistant Commissioner,
Taxes
Principal Secretary (Finance)
Commissioner, Commercial Taxes
Additional Commissioner, Commercial
Taxes
Secretary (Finance & Commercial Tax)
Commissioner, Commercial Taxes
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CHAIRMAN'S
INITIALS
JAYNA BOOK DEPOT
CHAIRMAN'S
INITIALS
MINUTE BOOK
Shri Rajeev Gupta
Shri Supreet Singh
Gulati
Shri Pawan Garg
Designation
Additional Chief Secretary (Taxation)
Advisor (GST)
Additional Commissioner
Assistant Commissioner
Secretary (Finance)
Commissioner, Commercial Taxes
Deputy Commissioner, GST
Additional Chief Secretary,
Commercial Taxes
Additional Commissioner, Taxation
Commissioner, Commercial Taxes
Deputy Commissioner, Commercial
Taxes
S No
State/Centre
Name of the Officer
68
Punjab
Shri Satish Chandra
69
Punjab
70
Punjab
71 Punjab
72
Rajasthan
Shri Praveen Gupta
73
Rajasthan
Shri Alok Gupta
74
Rajasthan
Shri Ketan Sharma
75
777
Tamil Nadu
76
Tamil Nadu
77
Telangana
Shri C. Chandramouli
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