Insertion of new article 279A- Goods and Services Tax Council.
Clause 12
Bill
Enabling Goods and Services Tax (GST)
GST – The Constitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced]
Insertion of new article 279A.
\n12. After article 279 of the Constitution, the following article shall be inserted, namely:-
\nGoods and Services Tax Council.
\n''279A. (1)The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and Twenty-second Amendment) Act, 2014, by order, constitute a Council to be called the Goods and Services Tax Council.
\n(2) The Goods and Services Tax Council shall consist of the following members, namely:-
\n (a) the Union Finance Minister……….<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ods and services that may be subjected to, or exempted from the goods and services tax; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x Council shall determine the procedure in the performance of its functions. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Insertion of new article 279A- Goods and Services Tax Council.Clause 12Bill Enabling Goods and Services Tax (GST)GST – The Constitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced]Insertion of new article 279A. 12. After article 279 of the Constitution, the following article shall be inserted, namely:- Goods and Services Tax Council. ''279A. (1)The … Continue reading “Insertion of new article 279A- Goods and Services Tax Council.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-689","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=689"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/689\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (c) model Goods and Services Tax Laws, principles of levy, apportionment of Integrated Goods and Services Tax and the principles that govern the place of supply;
\n (d) the threshold limit of turnover below which goods and services may be exempted from goods and services tax;
\n (e) the rates including floor rates with bands of goods and services tax;
\n (f) any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster;
\n (g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttar<\/p>\n
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\n(9) Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:-
\n (a) the vote of the Central Government shall have a weightage of one-third of the total votes cast, and
\n (b) the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting.
\n(10) No act or proceedings of the Goods and Services Tax Council shall be invalid merely by reason of-
\n (a) any vacancy in, or any defect in, the constitution of the Council; or
\n (b)<\/p>\n
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