Minutes of the 16th GST Council Meeting held on 11th June 2017
16th GST Council Meeting Dated:- 11-6-2017 GST Council – Minutes
GST
Minutes of the 16th GST Council Meeting held on 11th June 2017
The sixteenth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 11 June, 2017 in Vigyan Bhawan, New Delhi under the Chairpersonship of Hon'ble Finance Minister, Shri. Arun Jaitely. The list of the Hon'ble Members of the Council who attended the meeting is at Annexure-1. The list of officers of the Centre, the States, the GST Council, the Goods and Services Tax Network (GSTN) who attended the meeting is at Annexure 2.
2 The following agenda items were listed for discussion in the 16th meeting of the Council:-
1. Confirmation of the Minutes of the 15th GST Council Meeting held on 3 June 2017
2. Approval of amendments to draft GST Rules (details to be informed subsequently)
3. Rate adjustments, if any, based on representations received from Trade an
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e used by common people') with the following version: 'Handloom fabrics and handicraft goods were exempt in Odhisha. Livelihood of more than 3.5 lakh artisan families depended on it. Handloom product were not only in demand outside the State, but were also used by the common people. He stated that he was in favour of exempting handloom fabrics and sarees.' The council agree to record this version in the Minutes.
(ii) In paragraph 9.8. 12, to replace the version recorded in the Minutes ('the Hon'ble Minister from Odisha supported this proposal and stated that tax on zari would affect the Iivelihood of artisans') with the following version: 'The Hon'ble Minister from Odisha supported this proposal and stated that tax on handicrafts would affect the livelihood of artisans'. The Council agreed to record this version in the Minutes.
(iii) In paragraph 9.9.2, to replace the version recorded in the Minutes ('The Hon'ble Minister from Odisha stated that his State was tendu leaf bearing State
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4.1.2. The Secretary informed that there was a typographical error in paragraph 10(i) of the Minutes and a corrigendum was circulated in the Meeting today to replace the decision recorded therein ('to put cereals, pulses and flour put up in unit container and bearing a registered brand name in the exempt category instead of the proposed rate of 5%') with the following: 'to cereals, pulses and flour put up in unit container and bearing a registered brand name the rate of 5% instead of keeping them in the exempt category'. The Council agreed to the proposed replacement in paragraph 10(i) of the Minutes.
4.1.3. The Secretary stated that during the officers' meeting held in the morning today, Shri Raghwendra Kumar Singh, Commissioner, Commercial Taxes (CCT), Madhya Pradesh, had pointed out that in paragraph 9.10.4 of the Minutes, the statement attributed to the Hon'ble Minister from Madhya Pradesh regarding expressing a preference for taxing gold at the rate of 5% was actually made by the
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s as recorded below: –
5.1. In paragraph 9.8.8, to replace the version of the Hon'ble Minister from Odisha with the following version: 'Handloom fabrics and handicraft goods were exempt in Odisha. Livelihood of more than 3.5 lakh artisan families depended on it. Handloom products were not only in demand outside the State, but were also used by the common people. He stated that he was in favour of exempting handloom fabrics and sarees.'
5.2. In paragraph 9.8.12, to replace the version of the Hon'ble Minister from Odisha with the following version: 'The Hon'ble Minister from Odisha supported this proposal and stated that tax on handicrafts would affect the livelihood of artisans'.
5.3. In paragraph 9.9.2, to replace the version of the Hon'ble Minister from Odisha with the following version:' The Hon'ble Minister from Odisha stated that the rate of tax of tendu leaf in Odisha was 5% and tax rate on Bidi was 10%. His State being a tendu leaf bearing State, he suggested to keep the rate
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a: 'The Hon'ble Chairperson observed that the officers of the Central Government and the State Governments should sit together and take a view on the issue.'
Agenda Item 2 : Approval of amendments to draft GST Rules and related Forms (i) :Accounts and Records Rules; (ii) Accounts and Records Forms:
6.1. Introducing this Agenda item, the Secretary stated that the draft GST Rules on Accounts and Records were put in the public domain for comments of the stakeholders. He stated that based on the comments received, the Law Committee of Officers had suggested certain changes to the Rules. He added that two additional changes were proposed during the meeting of officers of the Central Government and the State Governments held on 11 June, 2017 and these were circulated in writing to the Hon'ble Members of the Council just before the start of the Meeting. He invited Shri Upender Gupta, Commissioner (GST Policy Wing), CBEC, to brief the Council about the changes proposed. The Commissioner (GS
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ng into account the representations received, it was now proposed that log of changes need not be maintained for those changes which were for correcting mistakes of clerical nature.
(iv) It was proposed to make an addition in sub-rule (16) of Rule 1 to provide that where accounts and documents were maintained manually, these would be kept at every related place of business mentioned in the certificate of registration and if these were maintained electronically, they shall be accessible at every related place where these were maintained digitally.
(v) The Law Committee of Officers had proposed to delete sub-rule (3) of Rule 2 which provided that a registered person, would on demand, produce accounts of the audit trail and interlinkages, including the source documents, whether paper or electronic, and the financial accounts, record layout, data dictionary and explanation of codes used. However, during the meeting of officers of the Central Government and the State Governments on 11 Jun
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d related Forms on Accounts and Records including the changes made therein.
7. For agenda item 2, the Council approved the GST Rules on Accounts and Records and the related Form along with the amendments proposed by the Law Committee of Officers and during the officers' meeting held just prior to the Council meeting on 11 June 2017 as enumerated at 7aragraph 6 above.
Agenda Item 3: Rate adjustments, if any, based on representations received from Trade and Industry:
Discussion on GST rates for goods:
8.1. Introducing the above agenda item, the Secretary recalled that during the 15th Meeting of the Council (held on 3 June, 2017), it was decided that all representations regarding reduction in rates were to be submitted within a day or two of the conclusion of the 15th Council Meeting, and these were to be considered by the Fitment Committee and its recommendations were to be placed before the Council in its next Meeting. He informed that the Fitment Committee met on 7-8 June, 2017 a
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place before the Council a general point relating to small scale industries. He stated that in Delhi, 90% of units in sectors like footwear, toys, electrical fittings and plastic goods had a turnover below Rs. 1.5 crore and due to Central Excise exemption, they paid lower rate of tax than the present rate slabs of 18% to 28% recommended by the Council. He stated that this would adversely affect the 'Make in India' campaign. He added that keeping this in mind, he would suggest certain changes in tax rates during discussion on individual items. The Hon'ble Minister from Telangana stated that a large number of small and medium enterprises (SMEs) in his State had a turnover below Rs. 1.5 crore. He stated that the marble industry was very big in his State, which as exempt from Central Excise duty up to a turnover of Rs. 1.5 crore and it was now proposed to be taxed at the rate of 28%. He stated that there were several cheap varieties of marble slabs costing between Rs. 10 and Rs. 15 per sq
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had the choice not to opt for the Composition scheme. The Secretary invited comments from the officers as well. The Hon'ble Chairperson stated that discussion on this subject should also cover the revenue aspect.
8.4. Shri R.K. Tiwari, Additional Chief Secretary (ACS), Uttar Pradesh, stated that his State had a large number of SMEs falling within the annual turnover of Rs. 1 crore and if all of them opted for Composition scheme, they would suffer a very large-scale revenue loss to the tune of about Rs. 5.000 crore. The Hon'ble Deputy Chief Minister of Gujarat stated that his State also had a very large number of SMEs. He proposed to increase the turnover limit for Composition scheme to Rs. 75 lakh so that loss of revenue to the Government was comparatively less and suggested to keep the rate of tax at 2%. Dr. P.D. Vaghela, CCT, Gujarat stated that originally, they had opposed the proposal to extend the benefit of Composition scheme to manufacturers as this could lead to evasion of ta
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ted that the small-scale industries would be adversely affected as no Central Excise duty was presently charged on the units with a turnover upto Rs. 1.5 crore. The Secretary stated that States were charging VAT on all units with turnover of more than Rs. 10 lakh and except for three States, Composition scheme for manufacturers was to be extended for the first time in the other States.
8.6. The Hon'ble Minister from Rajasthan stated that there was a mistake in calculation of total tax incidence on granite and marble. He observed that marble was not a luxury item and its price ranged from Rs. 15 per square feet to Rs. 1,500 per square feet and there were mostly small suppliers of marble. He added that marble was a labour intensive sector which provided employment to lakhs of people and mostly MSME units with turnover of less than Rs. 1.5 crore are engaged in this and they are not liable to pay excise duty. He suggested that marble should be taxed at the rate of 18% instead of 28%. He a
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h turnover above Rs. 10 lakh were paying VAT, and hence there was justification to levy some tax on them. He suggested that the turnover limit for Composition scheme could be kept at Rs. 75 lakh. He observed that if the scheme of Composition was extended to units having annual turnover upto Rs. 1 crore, the rate of tax under the Composition scheme could be tweaked but if the turnover limit for Composition was kept at Rs. 75 lakh. then the present rate of tax could be maintained. He observed that it was important to safeguard the SME sector as they had made an investment of Rs. 1.000 crore in this sector which gave employment to about 6,000 workers.
8.7. The Hon'ble Minister from Kerala stated that the turnover limit for Composition scheme should be increased to Rs. 1 crore and the rate of tax under the Composition scheme could be increased for various segments: for traders 2%, for manufacturers 3% and for restaurants 5% but have differentiated rate of tax between air-conditioned and n
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would differ from State to State and data was needed to analyse gains and losses to different States. The Hon'ble Minister from Haryana agreed with the observations of the Hon'ble Minister from Jammu & Kashmir and stated that there was a need to protect SMEs to generate employment but it was equally important to arrive at a rational limit for availing Composition. He suggested that an officers' committee could examine this issue further.
8.8. The Hon'ble Chief Minister of Puducherry stated that the impact of increasing the turnover threshold for as availing Composition scheme would need to be examined and to be placed before the Council. He observed that if a dealer had a daily turnover of Rs. 15,000, he would cross the threshold of Rs. 20 lakh and would start paying tax. He observed that 28% tax rate for hotels with room rent above Rs. 5000 per night would affect the business of hotels and suggested that hotels with rent between Rs. 5,000 and Rs. 10,000 per night should be charged a
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for manufacturers was fixed as a thumb rule, rather than after any scientific analysis. He pointed out that if all manufacturers got the benefit of the Composition scheme. then Gujarat would lose about Rs. 150 crore of revenue from ice cream manufacturers alone as their input, namely, milk was exempt from tax whereas ice cream was taxed at the rate of 28%. He informed that his State had worked out a GST rate for composition for different manufacturing sectors but after discussion, it was felt that this would not be viable. He stated that revenue of the States of North-East would be hit very hard if all manufacturers were allowed to come under the Composition scheme. The Secretary stated that a negative list of industries that would not be extended the benefit of Composition scheme would be prepared. The CCT, Gujarat, informed that they had already prepared such a list. The Hon'ble Deputy Chief Minister of Gujarat suggested that it would be desirable to discuss first the negative list o
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nufacturing units which were presently paying VAT would bring down the effective rate of taxation from the present about 10% (VAT rate 14.5% minus input tax credit roughly at the rate of 4%) to 2%. He also expressed an apprehension that this gave an opportunity to the units to split their books of account. He further stated that if the Composition limit was increased to Rs. 1 crore, their State would suffer a loss of revenue of about Rs. 7,000 to Rs. 10,000 crore. He suggested that if the turnover limit under the Composition scheme was proposed to be increased to Rs. 1 crore, the Composition rate for manufacturing units should be fixed at the rate ranging from 7% to 10% to make the rate revenue neutral.
8.11. The Hon'ble Deputy Chief Minister of Delhi pointed Out that for manufacturers of goods like electrical fittings, footwear and toys, there was strong competition from goods imported from China. Even a slight increase in the rate of tax would make them uncompetitive vis-à-vi
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f Composition would normally be availed by those units which directly sold their products to consumers.
8.12. The Secretary invited Shri Prakash Kumar, Chief Executive Officer (CEO), Goods and Services Tax Network (GSTN), to present the data available with GSTN on the Composition dealers. The CEO, GSTN. stated that he had sought data on the Composition dealers from the States one year back and the data was received from 10 States. He stated that as per the data, the Composition dealers as a percentage of the total dealers and the threshold for composition dealers (in brackets) were as follows: Andhra Pradesh – 36% (Rs. 50 lakh); West Bengal -22% (Resellers – Up to Rs. 50 lakh and Works Contractors – Unlimited; Karnataka – 8% (Hoteliers – Rs. 25 lakh and Contractors – No limit); Maharashtra – 4% (Restaurant, Caterers, Eating houses, etc/Second hand Motor Car Dealers – No turnover limit, Bakers – First Rs. 50 lakh and Retailers – Previous Year turnover should be less than Rs. 50 lakh an
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ioned by the Principal Secretary from Uttar Pradesh) translated to 4.35%. If embedded Central Excise duty on the products were added to the tune of about 4%-5% even on a conservative estimate, the tax incidence on this category of tax payers on a compounding basis pre-GST came to 8%-9%. He further mentioned that against this, the Council had already approved a Compounding rate of 2% on taxpayers with turnover below Rs. 50 lakh. Any further increase in threshold for compounding along with the fact that compounding option encouraged taxpayers to split up their units, as the Hon'ble Deputy Chief Minister of Gujarat mentioned, could have serious adverse revenue implications.
8.14. The Hon'ble Minister from Chhattisgarh stated that in order to increase employment in the States. 10 year Sales Tax holiday for large industries was part of the industrial policy of almost all States. Under the GST regime too, to encourage industrial investment, many States were planning to reimburse SGST portio
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he turnover limit for Composition was increased to Rs. 75 lakh, the revenue loss would not be much. He stated that keeping in view the fact that all inter-State suppliers would be outside the scheme of Composition and the method of calculation of turnover was based on all-India aggregate turnover of persons having the same Permanent Account Number (PAN), increasing the turnover limit for Composition scheme to Rs. 1 crore annually would not affect the revenue much. He pointed out that the limit of Rs. 50 lakh turnover for Composition scheme as set in 2006 and keeping in view the inflation, there was justification to increase this turnover limit to Rs. 75 lakh or Rs. 1 crore. The Hon'ble Minister from Telangana suggested to make a Committee of officers to assess the gains and losses. He supported the view of the Hon'ble Minister from Goa that employment was a very important issue and for this, States were already giving subsidies on power, water and land.
8.15. The Hon'ble Chairperson o
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rs at the rate of 3%-4%. The Hon'ble Chairperson stated that rough calculation indicated that products in the 28% rate slab would, in terms of revenue, break even if the Composition rate was fixed at 5% and products in the 18% rate slab would break even, if the Composition rate was fixed at 3%. The Hon'ble Minister from West Bengal stated that this could be a sensible approach but it could lead to complications in the tax regime.
8.16. The Hon'ble Chairperson observed that as rates were prescribed in the law (Section 10 of the CGST Act and the SGST Acts), changing the rate of Composition would require amendment in the law which was not possible at this stage. He, therefore, suggested to only increase the annual turnover threshold for Composition from Rs. 50 lakh to Rs. 75 lakh and to keep the rates unchanged. The Secretary stated that on a rough calculation, taking into account items in the 18% rate slab, on which there was no Central Excise duty and 9% VAT, an annual turnover limit o
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he Hon'ble Deputy Chief Minister of Gujarat also stated that there should be a negative list of manufacturers who would not be allowed to avail the Composition scheme. The ACS, Uttar Pradesh, stated that only smaller SMEs should be kept under the Composition scheme and the bigger ones should come under the normal system of taxation with input tax credit and audit. He pointed out that under the Composition scheme, the raw materials also went out of the audit trail. He observed that for new units under the SME sector, a provision could be made to refund VAT and this would maintain the sanctity of accounts. He observed that the Composition scheme was distortionary and it should not be allowed for the larger units. The CCT, Gujarat, also observed that the Composition scheme was distortionary and did not permit an audit trail. He suggested that States could give incentive to SMEs through Direct Benefit Transfer (DBT) route. The Hon'ble Minister from West Bengal observed that if the annual t
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spectacles and cashew nut. He also commended the decision to levy tax on Textiles at a uniform lower rate of tax. He reiterated that handloom textiles, roasted gram locally known as “fried gram”, sago, sea shells and handicraft items made from them, hand-made jewellery made by goldsmiths from the economically weaker sections and fishnet and fishnet twine should be Nil-rated; water sold in Refill Cans (bubble top) and small plastic pouches, curry, other spices and mixture of spice powder known as masala powder, unbranded biscuits, bidi, concrete blocks/bricks, and films made in the local language of the State should be taxed at a lower rate: unbranded sugar confectionery, pickles, power driven pumps, fly ash bricks and rate of tax for supply of food and drinks in restaurants without air-conditioning should be brought down to 5%; frames and mountings for spectacles, and attachments of tractors should be taxed at 12%; cess should be restricted to Motor Cycles above 500 cc; and wet grinde
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em 3 and the discussion on the same is recorded as below:
(i) Pasta, Macaroni (SI. No. 14 of the List): The Hon'ble Minister from Uttarakhand stated that pasta and macaroni should not be taxed at the rate of 18% as they were made from maida and the procedure was almost similar to that for sewiyan which was to be taxed at the rate of 5%. Shri Alok Shukla, Joint Secretary (TRU-l), CBEC, stated that the present incidence of tax on pasta and macaroni was about 23% and these goods were already recommended to be taxed at a lower rate of 18%. The Council agreed not to change the already approved rate of tax for pasta and macaroni at the rate of 18%.
(ii) Cakes: The Hon'ble Minister from Goa stated that when mithai was to be taxed at the rate of 5%, cakes should also be taxed at the rate of 5% as it was made at every home in Goa. Shri Anurag Goel, CCT, Assam, stated that cakes made at home would be Nil rated and if the tax rate was reduced, the benefit would go to the bakery industry which w
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material and the finished goods could be absorbed and the entire tax could be paid through input lax credit. He added that if tax rate was reduced to 5%, fishnet would get imported in large quantities. The Hon'ble Chairperson stated that fishnet manufacturers would get input tax credit on raw material which was also proposed to be taxed at the rate of 12%. The Council agreed not to change the already approved rate of tax of 12% for fishnet.
(iv) Farsan (SI. No. 24 of the List): The Hon'ble Minister from Maharashtra suggested to tax farsan at the rate of 5% at par with the rate of tax for sweets. The Joint Secretary (TRU-l), CBEC, stated that the present incidence of tax on farsan was more than 12%. The Council agreed not to change the already approved rate of tax for farsan at the rate of 12%.
(v) Malt (SI. No. 10 of the List): The Hon'ble Minister from Haryana pointed out that the present incidence of tax on malt was about 29.58% whereas the proposed rate of tax under GST was 18% an
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t was felt that in order to avoid the scope for mis- declaration and duty evasion, a uniform rate of 28% could be kept on these goods. The Council agreed not to change the already approved rate of tax for these goods at the rate of 28%.
(vii) Other Dry Fruits and Nuts (SI. No. 8 of the List): The Hon'ble Minister from Uttar Pradesh stated that since cashew nut was being taxed at the rate of 5%, singhada and makhana should not be taxed at the rate of 12%. He further stated that as it was consumed by people during fasting, it was exempt from VAT and proposed that it should also be exempted under GST. The Secretary raised a question whether these goods would fall in the category of dry fruits and the ACS, Uttar Pradesh, clarified that they would fall in this category. Joint Secretary (TRU-l), CBEC clarified that fresh singhada (chestnut) was classifiable under HS 0802 and was at 0% rate of tax whereas dried singhada (chestnut) was to be taxed at the rate of 12%, as in the case of other d
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5% under Chapter 9. The Council agreed to this proposal.
ix Instant Coffee (SI. No. 17 of the List): The Hon'ble Chief Minister of Puducherry observed that 28% rate of tax on instant coffee was too high. The Secretary explained that such coffee was sold only by multinational brands and the benefit of lower tax rate might not get passed on to the consumers. He further clarified that coffee powder other than instant coffee was to be taxed at a lower rate of 5%. The Council agreed not to change the already approved rate of tax for instant coffee at the rate of 28%.
(x) Fruit and vegetable items and other food products; Pickles, Murabba, Chutney: Ketchup and Sauces (SI. No. 15, 16 & 18 of the List): The Hon'ble Minister from Uttarakhand stated that the tax on these goods was proposed to be lowered from 18% to 12% but in order to encourage reprocessing of agricultural products, they should be taxed at a still lower rate of 5%. He stated that fruits worth crores were lost every year in Ind
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es. The Council agreed to this proposal.
(xii) Granite Slabs (SI. No. 29 of the List): The Hon'ble Minister from Telangana stated that presently there was only 2% CST (Central Sales Tax) on granite slabs and levying 28% tax on them was too high. He stated that lakhs of people were employed in this sector and the cost of slabs varied from Rs. 16 per square feet to Rs. 80 per square feet. He suggested to reduce the rate of tax on granite slabs. He further stated that the present incidence of tax on granite slabs was only about 16.32%. and therefore, it should be taxed at the rate of 12%. The Hon'ble Minister from Karnataka stated that it was ironic that on a luxury consumption item like granite slab, there was no Central Excise duty. He added that there could be evasion of tax if the rate of tax was kept at 28%. The Secretary stated that evasion was earlier possible due to lower rate of CST at 2% but now all suppliers of this good supplying inter-State would be required to pay tax at th
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at rate of medicines had been generally reduced and the rate of tax on insulin should also be reduced from the proposed rate of 12%. The Hon'ble Deputy Chief Minister of Gujarat stated that a very large number of people used insulin and it should be taxed at the rate of 5%. He added that since tax on dental wax was proposed to be reduced from 28% to 18%, tax on insulin should also be reduced from 12% to 5%. The Hon'ble Ministers from Maharashtra and West Bengal supported this proposal. The Secretary suggested that insulin formulations of all types could be taxed at the rate of 5%. The Council agreed to tax insulin of all types at the rate of 5%.
(xiv) Bio gas (SI. No. 31 of the list): The Hon'ble Minister from Haryana suggested that bio gas should be kept in the exempt category like e-vehicle. The Secretary stated that the rate of tax on bio gas plants was kept at par with other renewable energy devices such as wind and solar energy and thus, a tax rate of 5% on bio gas would enable p
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ble. The Hon'ble Minister from Telangana stated that the current incidence of tax on granite slabs was about 16.32% and enquired why it was proposed to be taxed at the rate of 28%. The Joint Secretary (TRU-l), CBEC, stated that the rate of tax on granite and marble tiles was 28%, and therefore, the intermediate products i.e. the granite and marble slabs were also kept in the tax bracket of 28%. He further clarified that the issue was deliberated during the 14th Council meeting (held on 18-19 May, 2017)and after discussion, it was decided to prescribe a uniform tax rate of 28% on marble slabs as well as granite slabs to avoid misclassification and disputes. The CCT, Assam, stated that the revenue for his State would be affected lithe tax rate 'as reduced from 28%. The Council agreed not to change the already approved rate of tax for marble slabs and granite slabs at the rate of 28%.
(xvi) Mineral Water (SI. No. 27 of the List): The Hon'ble Minister from Tamil Nadu stated that water was
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evasion of tax if more rate slabs were kept. The ACS, Uttar Pradesh, supported the proposal to keep the same tax rate on mineral water supplied in different forms. The Hon'ble Minister from Jharkhand observed that very few people drank mineral water and suggested to increase the tax rate to 28%. After discussion, the Council agreed not to change the already approved rate of tax for mineral water at 18%.
xvii Children's picture, drawing or coloring books (SI. No. 57 of the List): The Hon'ble Minister from Jharkhand suggested that the tax on these items should be reduced from the proposed rate of 12% to 5% as it was meant for use by children. The Hon'ble Minister from West Bengal stated that it would be bad optics to tax these goods at the rate of 12% and the Council should not be seen to be taxing coloring books for children at a high rate. The Secretary stated that if tax was lowered, the producers of these goods would become eligible to claim refund on the input tax credit on paper
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Corrective Spectacles and Flint Buttons (Sl No. 49 & 67 of the List): The Hon'ble Deputy Chief Minister of Delhi stated that manufacturers of spectacle cases were small entrepreneurs and instead of taxing them at 28%, it would be desirable to tax them at the rate of 12%, particularly when glasses for corrective spectacles were proposed to be taxed at the rate of 12%. The Joint Secretary (TRU-I), CBEC stated that the present incidence of tax on the spectacle cases was around 29.58% and that the manufacturers would get credit of tax paid on inputs. He suggested that no rate rationalization was required. The Council agreed not to change the rate of tax on spectacle cases proposed at the rate of 28%.
(xix) Ply board (Particle board, fiber board) and Plywood (SI. No. 53 of the List): The Hon'ble Minister from Kerala stated that ply boards made of agro-waste products and other particle boards were competitive products, and therefore, there should be no rate differential between them. The S
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rd, etc. He also observed that it was a labour intensive industry, was presently in the Compounding scheme and did not have much input tax credit. He pointed out that if malt was to be charged at the rate of 18% on the consideration that it was an intermediate product, then ply board should also be considered as an intermediate product used in making houses, furniture, etc. The Hon'ble Minister from Punjab supported the view of the Hon'ble Minister from Haryana. The Secretary stated that ply board was in the nature of finished goods. The Hon'ble Minister from Kerala stated that rubber wood based board (at SI. No. 51 of the List) should be treated as plywood as they were competitive products. The Hon'ble Minister from Jammu & Kashmir stated that if rate of tax on goods was to be based on goods of special importance in various States, then this %as akin to going back to the VAT regime. The Hon'ble Chairperson stated that if rate was to be reduced on a large number of goods, then one woul
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ts was very high and reduction in rate of duty would lead to a loss of revenue of about Rs. 5,000-10.000 crore. He suggested that any lowering of rate could be considered after observing the revenue trend. The Hon'ble Chairperson observed that the current incidence of tax on these products was about 29.58%. The Council agreed to keep the rate of tax for these products at 28%.
(xxi) Kites (SI. No. 56 of the List): The Hon'ble Minister from Jharkhand stated that there was no justification to tax kites at the rate of 5% as it was not a mass consumption item and today kite flying was limited to some specific festival. In this view, he suggested to tax it at a higher rate. The Hon'ble Deputy Chief Minister of Gujarat stated that in his State, all sections of society, including the poor, flew kite during the festival season and it was also manufactured by the poor artisans and so the proposed rate of 5% was justified. The Council agreed to keep the rate of tax for kite at 5%.
(xxii) Human
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demanded by at least five States. The Secretary stated that the volume of sale of ply board was very high and there would be substantial revenue loss if rate of tax on ply board was reduced. The Council agreed to keep the rate of tax for human hair dressed, thinned, bleached or otherwise worked at Nil.
xxiii Bamboo based products (SI. No. 50 of the List): The Hon'ble Minister from Kerala suggested that rate of tax on bamboo based products should be reduced. The Joint Secretary (TRU – I). CBEC stated that the present incidence of tax on these products was about 18.65%. After discussion, the Council agreed to keep the rate of tax for bamboo based products at 18%.
(xxiv) Coir mats, matting and floor covering (SI. No. 58 of the list): The Hon'ble Minister from Kerala suggested that the products coming from handloom industry should be exempted and the other categories of coir mats, etc. should be taxed at the rate of 5%. The Secretary stated that handloom was made across various sectors
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stations located in his State and these thermal power stations had to spend money to dispose of fly ash, The Secretary stated that the Fitment Committee had recommended a tax rate of 18% which had already been reduced to 12% during the 14th Council Meeting(held on 18-19 May, 2017) and requested not to reopen this issue. The Hon'ble Chairperson stated that there was no strong justification to further reduce the tax rate on fly ash bricks. The Council agreed to keep the rate of tax for fly ash brick, along with fly ash blocks at 12%.
(xxvii) Electric Conductors not exceeding 1000 V; Electric Wires and Cables Industrial (SI. No. 105, 106 and 109 of the List): The Hon'ble Minister from Bihar suggested that the rate of tax on electric conductors and electric wires and cables for industrial use should be reduced from the presently proposed rate of 28% as these goods were used for village electrification and increase in price of these goods would cause higher financial burden to the States.
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ding 4011 (tyres and tubes) and in Chapter heading 8708 (parts and accessories of motor vehicles) and other parts, including engines, were proposed to be taxed at the rate of 28% in order to avoid misclassification and duty evasion. The Hon'ble Chief Minister of Puducherry stated that when the rate of tax on fixed speed diesel engines (SI. No.74 of the List) was reduced from 28% to 12%, there was no justification to levy tax on tractor engines at the rate of 28%. The Secretary clarified that for the sake of parity, the rate of tax on submersible pumps and fixed speed diesel engines of up to 15HP was kept at 12%. He further pointed out that tractor engines would get full input tax credit and would be eligible for refund of input tax credit because the final goods, namely, tractors were charged to tax at the rate of 12%. After further discussion, the Council agreed not to further reduce the rate of tax on these goods.
(xxix) PIiuI-jhadoo (SI. No. 130 of the List): The Hon'ble Deputy Chi
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n'ble Minister from Kerala stated that the proposed 28% rate of tax on bamboo furniture was prohibitively high and this would affect the producers of North-Eastern States. The Hon'ble Minister from Maharashtra stated that the Government of India had been encouraging bamboo products and the rate of 28% was too high. He added that China had developed bamboo furniture on a large scale and India should also encourage the same. The Hon'ble Chairperson suggested that the rate of tax on bamboo furniture could be brought down to 18% from 28%. The Council agreed to this suggestion.
(xxxii) Hybrid cars: The Hon'ble Minister from Karnataka stated that due to imposition of 15% Compensation Cess on large hybrid cars, the rate of tax under GST would become higher than the present incidence of tax on hybrid cars. He stated that this could not be the intention of the Council and not fair to penalize an environment friendly good. The Secretary stated that a detailed note on costing of hybrid cars woul
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ould be discussed during the next meeting of the Council.
(xxxiii) Molasses: The Hon'ble Minister from Karnataka stated that they had concerns on the rate of tax on molasses and invited the CCT, Karnataka, to explain the issue. The CCT, Karnataka, stated that under the VAT regime, the tax paid on molasses was set off against the excise duty on clearance of alcohoIic liquor for human consumption. In the GST regime, as alcoholic liquor for human consumption was out of GST, credit could not be taken for the tax paid on molasses. The Secretary stated that this kind cascading would be an issue for all commodities which were not being subsumed in GST.
(xxxiv) Textiles: The Hon'ble Minister from Punjab staled that they had sent in writing that the tax rate for man-made fibre should be 18%, for yarn 12% and for cloth 5%. The Secretary stated that man-made fibre and man-made yam were to be taxed at the rate of 18%. He stated that on fabric, 5% tax would help in the flow of credit and no
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hief Minister, Punjab stated that this distortion could be addressed by charging tax on fibre at the rate of 18%, on yarn at the rate of 12% and on garments at the rate of 5%. The Secretary stated that Agenda Item No. 3 also included a proposal to levy 5% tax on job work services in relation to Textile yarns (other than man-made fibre/filament) and textile fabrics instead of the present rate of 18%. Alter discussion, the Council decided not to change the rates for man-made fibre and yarn.
(xxxv) Cullet and other waste and scrap of glass; glass in the mass: The CCT, Madhya Pradesh, stated that the rate of tax on these products should be reduced from 18% to 5% as presently, alcohol industry mostly used recycled bottles, which gave employment to a large number of rag pickers. He added that this also helped to reduce pollution which could be caused due to piling of scrap bottles in the environment, if they were not reused. He added that the present rate of VAT on this item varied fr
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to have a list of manufacturers who shall be ineligible for Composition scheme. However, no clear decision was taken regarding the applicability of this decision to the Special Category States:
(ii) To tax insulin formulations of all types at the rate of 5% instead of the proposed rates of 12%/5%;
(iii) to exempt tax on children's picture, drawing or coloring books instead of the proposed tax rate of 12%;
(iv) To tax bamboo furniture at the rate of 18% instead of the proposed rate of 28%;
(v) Approved the exemption from lGST on certain imports, namely, bilateral commitments between India and Pakistan/Bangladesh for regulation of bus services; technical exemption for temporary import/re-import; and to declare inter-State movement of any mode of conveyance for carrying goods or passengers or both or for repairs and maintenance as neither a supply of goods nor a supply of services.
Discussion on GST rates of tax for services:
10. Presenting the agenda item regarding rates for serv
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nformed that traders were issued Mukhya Mantri Vvapari Durghatna Beema Yojana for an amount of Rs. 5 lakh and the Government paid the entire premium and that it should be exempted from tax. The Council agreed to the proposal.
10.2. The Secretary stated that the second proposal on exemption related to services provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution. He stated that in the Officers meeting held in the morning, it had been suggested that only supply of pure service contract provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or any function entrusted to a Municipality under Article 243W of the Constitution may be exempted. After d
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cil for approval. Secretary also added that since insurance schemes where 100% premium was paid by the Government have been decided to be exempted, there would be no need to separately exempt Mukhya Mantri Vyapari Durghatna Beema Yojana of Uttar Pradesh. The Council approved the proposal.
10.4. The Secretary informed that the fourth proposal on exemption related to services provided to the Government under any training programme for which total expenditure was borne by the Government. He informed that the recommendation of the Fitment Committee was to exempt services provided to the Government under any training programme provided hundred percent expenditure for training programme is borne by the Central Government or the State Government. After discussion, the Council approved the proposal.
GST Rate on job work services provided in the sectors of Textile; Diamond processing and Jewellery; and Printing of books, journals and periodicals
10.5. The Secretary stated that the appropria
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2017). it was decided to withdraw the exemption in respect of job-work services relating to textiles and cut and polished diamonds and gold jewellery and as a result, these job-work services would attract the standard rate of 18%.
10.5.1. The Secretary informed that to resolve this issue, the Fitment Committee had recommended that job work services in relation to (a) textile yarns (other than manmade fibre/filament) and textile fabrics and (b) cut and polished diamonds; precious and semi- precious stones, or plain and studded jewellery of gold and other precious metals, falling under chapter 71 of the HS Code, could be taxed at the rate of 5%. He explained that tax on job-work service charge was with reference to job charges only while tax on supply of goods was with reference to the full value of goods supplied.
10.5.2. The Secretary informed that an additional agenda note had been circulated pointing out similar difficulties for job work services in relation to printing of books,
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ulation in case of journals and periodicals and additional cost in case of books. This would also create a tax disadvantage for publishers of books, journals and periodicals who outsourced printing to job workers vis-a-vis those publishers who carried out all processes in house. This would discourage outsourcing and would be against the interest of job workers in these sectors. He added that this would also create disparity between job workers/printers who printed newspapers and those who printed books, journals and periodicals. In view of this, it had been decided in the officers meeting that like job work services in relation to printing of newspapers, job work services in relation to printing of books (including braille books), journals and periodicals, could also be taxed at the rate of 5%. He requested that the Council may approve this recommendation.
10.5.3. The Hon'ble Minister from West Bengal stated that he supported the proposed tax rate on job work for textile; diamond proc
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rm of advocates to another advocate or partnership firm of advocates or (ii) an individual advocate or a partnership firm of advocates to any person other than business entity were exempt from tax under GST regime. Services provided by an individual advocate or firm of advocates by way of legal services were under reverse charge for payment of tax. He further explained that a partnership firm did not include an LLP, but a firm of advocates was said to include LLP. Therefore, an individual advocate providing services to LLP would be taxable under reverse charge in the GST regime and legal services provided by an LLP to a business entity would also be liable to tax under reverse charge. He stated that some of the law firms had asked for putting tax liability for them in forward charge instead of reverse charge. He added that in this individual advocates are proposed to be exempted from registration under GST so that they did not face compliance burden and the liability was cast on busine
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t tax credit. He stated that the Fitment Committee had proposed to exempt individual sponsorship service providers (including players) from obtaining registration under CGST/SGST Act [section 23(2) of the CGST Act]. He stated that the justification for exemption from registration for individuals providing sponsorship service was that they would face no compliance burden and the same would be cast on business.
10.7.1. The Secretary further informed that during the Officers' meeting held today in the morning, similar concerns were raised on this proposal as in respect of the law firms and it was felt that tax on sponsorship services provided by body corporates should not be allowed under forward charge basis and it should continue to be under reverse charge. The Council approved this proposal. Council approved the proposal to exempt individual sponsorship service providers (including players) from registration but decided to maintain status quo in respect of mode of taxation of sponsors
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rate of tax at 28% (as approved by the Council) for admission to cinema theatres for all films. They did not want a carve-out for regional films as ¡t would be distortionary. Haryana wanted to continue with the tax rate of 28% for admission to cinema theatres. Uttar Pradesh did not support a lower rate for regional films and stated that if a lower rate was provided for films in regional language of the States, the benefit should also be extended to Hindi films screened in Uttar Pradesh as Hindi was the regional language in their State. The Hon'ble Minister from Odisha stated that Odia films were exempt in Odisha. He was of the view that the regional film made in the regional language should be exempt under GST to promote regional film industry.
10.8.1. During the deliberations of the Fitment Committee, the officers of the Central Government had explained that the weighted average all-India incidence of entertainment tax rates on admission to cinema theatres was about 30.8%. Furt
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f tax on regional cinema and not to have a lower rate of tax on regional cinema would tantamount to killing regional diversity. The Hon'ble Minister from Andhra Pradesh stated that there should be difference between the rate of tax for national films and regional films. He suggested that the rate of tax for regional films should be Nil. The Hon'ble Minister from Kerala suggested that tax should be imposed on all cinema tickets. The Hon'ble Minister from Tamil Nadu stated that films made in the local language of the State should be subject to a lower rate of tax. He suggested that if the rate of tax on all types of films was kept at 28% and then local bodies also imposed additional tax on the films, it would amount to double taxation and would put a very heavy burden on the public. He suggested that the tax rate on films should be kept at 12%. The Hon'ble Minister from Telangana suggested to keep the rate of tax at 12% so that local bodies could impose additional tax and get some revenu
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ds of cinema and theatre, and this should be encouraged through imposition of lower rate of tax. The Hon'ble Chief Minister of Puducherry stated that there was still some difference in the film viewing habits between rural and urban areas/population. The Hon'ble Minister from Kerala stated that he had discussed this issue with a few film organisations and they had expressed willingness to pay tax at the rate of 28% as they would be eligible for input tax credit. He proposed that for supporting regional cinema, the States could resort to Direct Benefit Transfer scheme.
10.8.3. The Hon'ble Minister from West Bengal stated that during discussion on CSD (Canteen Stores Department) in the 15th Meeting of the Council (held on 3 June 2017). ¡t was decided that the Central Government and the State Governments would equally share the burden of refunding the tax to CSD. He suggested that the same approach should be adopted in the case of regional films. The Hon'ble Minister from Karnataka
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at differential rate of tax on cinema theatre based on the ticket price would not serve the purpose of the vernacular language. The Principal Secretary, Telangana stated that the rate of 28% was optically very high and suggested to keep the rate at 18%. He stated that this would also enable local bodies to levy additional tax.
10.8.4, The Hon'ble Chairperson stated that in order to encourage cinema as a means of entertainment for middle class, it would be desirable to keep a lesser rate of tax for them whereas others could be charged tax at the rate of 28%. He suggested to charge tax at a lower rate for tickets sold below Rs. 100. The Hon'ble Minister from Kerala stated that the tax imposed at the level of the producer and the distributor would be 18%, and ¡f tax on the tinal product was 12%, then the question was as to who would bear this extra 6%. He suggested that the minimum rate of tax should be 18%. The Secretary stated that the ticket rate ¡n multiplexes was never l
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sted to a Municipality under Article 243W of the Constitution:
11.2. To exempt from tax, services provided to the Government under any insurance scheme provided hundred percent premium was paid by the Central Government or the State Government and this would also cover the Mukhya Mantri Vyapari Durghatna Beema Yojana of Uttar Pradesh;
11.3. If there were insurance schemes where Government paid part premium and if any Government wanted exemption from tax, it shall be brought before the Council for approval;
11.4. To exempt services provided to the Government under any training programme provided hundred percent expenditure for training programme is borne by the Central Government or the State Government;
11.5. To tax job work services in relation to the following services at the rate of 5%: (a) textile yarns (other than manmade fibre/filament) and textile fabrics; (b) cut and polished diamonds; precious and semi- precious stones, or plain and studded jewellery of gold and other prec
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had been placed before the Council: (i) Notification of certain sections of the GST Acts; (ii) Amendment in Rule 19 of the Registration Rules for additional method of authentication. He took up discussion on these two agenda items.
(i) Notification of certain sections of the GST Acts
12.1. The Secretary recalled that in its 15th Meeting (held on 3 Jun 2017), the Council had approved to notify with effect from 19 June 2017, the Sections of the CGST Act (as also the SGST Acts in the States where the SGST Acts were enacted) containing provisions relating to registration and composition levy. He stated that some more provisions of the CGST and the SGST Acts needed to be notified. Section 2 of the CGST Act, 2017 and the lGST (Integrated Goods and Services Tax) Act 2017 contained definitions of various terms used in the respective Acts and since some of these defined terms were used in Sections relating to registration and composition levy, these would also need to be notified with effect
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to the Government to make rules, on the recommendations of the Council, to carry out the provisions of the respective Acts. In order to notify the above mentioned nine Rules, in particular Rules on Registration and Composition levy, it was essential to notify Section 164 and Section 22 of the CGST Act and the lGST Act respectively.
12.1.1. The Secretary further stated that Section 15 of the CGST Act related to valuation provisions. Section 16 to 21 of the CGST Act related to Input Tax Credit provisions. Section 31 to 34 of the CGST Act related to invoice provisions. Section 37 to 48 of the CGST Act relates to return provisions. Section 49to 50 of the CGST Act relates to payment provisions. Section 54 to 58 of the CGST Act relates to refund provisions. Section 140 to 142 of the CGST Act and Section 21 of the lGST Act related to transition provisions. In order to notify the above-mentioned Rules (Sections related to Registration and Composition levy have been already approved), it was
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ity of payment of tax and compliance with the law had been shifted upon the recipient. Therefore, suppliers, whose supplies were taxable under 100% reverse charge basis, were required to be exempted from registration. Sub-section (2) of section 23 of the CGST Act provided that the Government, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration.
12.1.2 In view of the above, the Secretary proposed that the Council may approve the following:
i. notifying Section 2 of the CGST Act and Section 2 of the IGST Act from 19 June, 2017;
ii. notifying Section 14 of the lGST Act from 19 June, 2017;
iii. notifying Section 146 of the CGST Act with effect from 19 June, 2017;
iv. notifying Section 164 of the CGST Act and Section 22 of the lGST Act with effect from 19 June, 2017;
v. notying Section 15 (Valuation). Sections 16-21 (Input Tax Credit), Sections 31-34 (Invoice). Sections 37-48 (Returns), Sections 4
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otify the same Sections.
(ii) Amendment in Rule 19 of the Registration Rules for additional method of authentication
12.2. Introducing this agenda item, the Secretary stated that the Council had approved the GST Registration Rules in its 14th Meeting (held on 18-19 May, 2017). He stated that Rule 19 of the Rules provided for three modes of authentication for filing applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the GST Rules. Presently, the modes of authentication provided in Rule 19 of the GST Registration Rules were: (i) with digital signature certificate; (ii) with e-signature; (iii) verification through aadhaar based electronic verification code. He stated that Aadhaar had not yet been implemented in Assam due to illegal immigration problem. The Hon'ble Supreme Court has directed to first update the National Register of Citizens (NRC) and after the p
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n Rule 19 of the GST Registration Rules, namely, authentication based on bank account of the taxpayer and that a suitable text in this regard as presented, in Rule 19, namely “through electronic verification service provided by banks based on net-banking or any other mode of verification provided by bank.”
12.2.1. The Secretary further informed that during the meeting of the officers of the Central Government and the State Governments held on 11 June, 2017, a view was expressed that only those methods of authentication be mentioned in the Rules which were mentioned in the Information Technology Act 2000 and all other means of verification could be notified by the Central Board of Excise Customs (CBEC). The Council agreed to this proposal.
13. In respect of agenda item 4, the Council approved the following:
13.1. To notify Sections 2, 146 and 164 of the CGST Act, 2017 with effect from 19 June2017 and the States that had enacted their SGST Acts could also notify the same Sections with
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17 as many tasks were still to be completed. He staled that States were in a comfortable situation as they were assured of compensation for five years at a fixed annual growth rate of 14% but it should be considered at the national level and the deadline for GST implementation should be extended by one month. The Hon'ble Chairperson stated that whenever new ideas came, there would always be some people who would not be ready for implementation and this would be true even if implementation was extended to September, 2017. He further observed that when a new system was introduced, there was bound to be some glitches irrespective of the date when it was implemented. He stated that the need was to start the implementation and to be ready to address the problems that might arise. The Hon'ble Minister from West Bengal stated that the date for implementation should be reviewed objectively in the next Meeting of the Council. The Hon'ble Chief Minister of Puducherry stated that after the GSTN w
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GST Council Meeting on 11 June 2017
Charge
7
Bihar
8
Chhattisgarh
9
Goa
Shri Amar Agrawal
Shri Mauvin Godinho
10
Haryana
S No
State/Centre
Name of the Minister
1
Govt. of India
Shri Arun Jaitley
Finance Minister
2
Govt. of India
Shri Santosh Kumar Gangwar
Minister of State (Finance)
3
Puducherry
Shri V. Narayanasamy
Chief Minister
4
Delhi
5
Gujarat
Shri Manish Sisodia
Shri Nitinbhai Patel
6
Andhra Pradesh
Shri Yanamala Ramakrishnudu
Shri Bijendra Prasad Yadav
Captain Abhimanyu
Deputy Chief Minister
Deputy Chief Minister
Minister – Finance, Planning,
Commercial Taxes & Legislative
Affairs
Minister – Commercial Taxes &
Energy
Finance Minister
Minister – Panchayat
Minister – Excise & Taxation
11
Jammu & Kashmir
Dr. Haseeb Drabu
Finance Minister
12
Jharkhand
Shri C.P. Singh
Minister Urban Development,
Housing & Transport
13
Karnataka
Shri Krishna Byregowda
Minister – Agriculture
14
Kerala
15 Maharashtra
16
Mizoram
Dr. Thomas
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Shri R.K. Mahajan
5
Govt. of India
Shri P.K. Jain
6
Govt. of India
Shri B.N. Sharma
7
Govt. of India
Shri P.K. Mohanty
8
Govt. of India
Shri P.K. Shrivastava
9
Govt. of India
Shri Alok Shukla
10
Govt. of India
11
Govt. of India
12
Govt. of India
13
Govt. of India
Shri Manish Kumar Sinha
14
Govt. of India
Shri G.D. Lohani
15
Govt. of India
Shri Ranjit Kumar
16
Govt. of India
Shri D.S.Malik
Shri Upender Gupta
Shri Udai Singh Kumawat
Shri Amitabh Kumar
Revenue Secretary
Chairman, CBEC
Member (GST), CBEC
Member (Budget), CBEC
Chief Commissioner, (AR),
CESTAT, CBEC
Additional Secretary, Dept. of
Revenue
Advisor (GST), CBEC
Joint Secretary, Ministry of Home
Affairs
Joint Secretary (TRU), Dept. of
Revenue
Commissioner (GST), CBEC
Joint Secretary, Dept. of Revenue
Joint Secretary (TRU), Dept. of
Revenue
Commissioner, CBEC
Commissioner, CBEC
Commissioner, CBEC
ADG, Press, Ministry of Finance
17
Govt. of India
Shri Hemant Jain
OSD to
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Shri Rakesh Agarwal
Shri Kaushik TG
38
GST Council
39 GST Council
Shri Mukesh Gaur
40
GST Council
Shri Sandeep Bhutani
Shri Arun Goyal
Shri Shashank Priya
Shri G.S. Sinha
Shri Shekhar Khansili
Deputy Commissioner, CBEC
Policy Wing
Assistant Commissioner, GST
Policy
Technical Officer (TRU)
Office Assistant, PIB
Additional Secretary
Commissioner
Joint Commissioner
Joint Commissioner
Deputy Commissioner
Assistant Commissioner
Assistant Commissioner
Superintendent
Superintendent
Superintendent
41
GST Council
Shri Amit Soni
42
GST Council
Shri Anis Alam
Inspector
Inspector
43
GST Council
Shri Vikas Kumar
TA
44
GSTN
45
GSTN
46
GSTN
47
Andaman & Nicobar
Shri Navin Kumar
Shri Prakash Kumar
Shri Jagmal Singh
Shri S.C.L. Das
48
Andaman & Nicobar
49 Andhra Pradesh
50
Andhra Pradesh
Shri J.Syamala Rao
51
Andhra Pradesh
Shri T.Ramesh Babu
Shri Sanjeev Khirwar
Shri D.Sambasiva Rao
Chairman
CEO
Vice President
Principal Secretary (Fina
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du Shandilya
Shri Amitabh Jain
63
Chhattisgarh
49
64
Daman & Diu/Dadra &
Nagar Haveli
65
Delhi
66
Delhi
67
Goa
68
Gujarat
Dr. P.D. Vaghela
69
Gujarat
Ms. Mona Khandhar
70
Haryana
Shri Sanjeev Kaushal
71
Haryana
Shri Shyamal Misra
72
Haryana
Shri Vidya Sagar
73
Haryana
Shri Rajeev Chaudhary
Shri Shankar Agrawal
Shri Gaurav Singh Rajawat
Shri H. Rajesh Prasad
Shri S.K. Kamra
Shri Dipak Bandekar
Commissioner, VAT
Commissioner, VAT
Assistant Commissioner (GST)
Commissioner, Commercial Taxes
Commissioner, Commercial Taxes
Secretary (Economic Affairs)
Additional Chief Secretary
(Finance)
Excise & Taxation Commissioner
Additional Excise & Taxation
Commissioner
Deputy Excise & Taxation
Commissioner
Additional Commissioner
Additional Chief Secretary
(Finance)
74 Haryana
75
75
Himachal Pradesh
76 Himachal Pradesh
77
Jammu & Kashmir
Shri R. Mehra
Dr. Shrikant Baldi
Shri Pushpendra Rajput
Shri Naveen K. Choudhary
Principal Secretary
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mmissioner
90
Manipur
Shri R.K. Khurkishor
91
Mizoram
Shri Vanlalchhuanga
92
Mizoram
Shri H.T. Mawia
93 Nagaland
Shri Abhijit Sinha
Assistant Commissioner
Secretary
Superintendent
Finance Commissioner
94
Nagaland
Shri Jyoti Kalash
Principal Resident Commissioner
95
Nagaland
Shri Asangba Chuba Ao
96
Odisha
Shri Saswat Mishra
Commissioner, Commercial Taxes
Commissioner, Commercial Taxes
97
Odisha
Shri Sahadev Sahu
Joint Commissioner
98
Puducherry
Shri G. Srinivas
99 Punjab
Shri V.K. Garg
100
101
Punjab
Punjab
Shri Anurag Agarwal
Commissioner, Commercial Taxes
Advisor to CM
Financial Commissioner
Shri Vivek Pratap Singh
Excise & Taxation Commissioner
102 Punjab
Shri Pawan Garg
103 Rajasthan
104 Rajasthan
Shri Alok Gupta
Shri Praveen Gupta
Page 36 of 37
Deputy Excise and Taxation
Commissioner
Secretary, Finance
Commissioner, Commercial Taxes
JAYNA BOOK DEPOT
MINUTE BOOK
WAYNA
S No
State/Centre
Name of the Officer
105
Rajastha
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