The
Union Cabinet under the Chairmanship of Prime Minister Shri Narendra Modi has approved
setting up of GST Council and setting up its Secretariat as per the following details:
(a)
Creation of the GST Council as per
Article 279A of the amended Constitution;
(b)
Creation of the GST Council Secretariat,
with its office at New Delhi;
(c)
Appointment of the Secretary (Revenue)
as the Ex-officio Secretary to the GST Council;
(d)
Inclusion of the Chairperson, Central
Board of Excise and Customs (CBEC), as a permanent invitee (non-voting) to all
proceedings of the GST Council;
(e)
Create one post of Additional Secretary
to the GST Council in the GST Council Secretariat (at the level of Additional
Secretary to the Government of India), and four posts of Commissioner in the
GST Council Secretariat (at the level of Joint Secretary to the Government of
India).
The
Cabinet also decided to provide for adequate funds for meeting the recurring
and non-recurring expenses of the GST Council Secretariat, the entire cost for
which shall be borne by the Central Government. The GST Council Secretariat
shall be manned by officers taken on deputation from both the Central and State
Governments.
The steps
required in the direction of implementation of GST are being taken ahead of the
schedule so far.
The
Finance Minister has also decided to call the first meeting of the GST Council
on 22nd and 23rd September 2016 in New Delhi.
Background:
The
Constitution (One Hundred and Twenty-second Amendment) Bill, 2016, for
introduction of Goods and Services tax in the country was accorded assent by
the President on 8th September, 2016, and the same has been notified
as the Constitution (One Hundred and First Amendment) Act, 2016. As per Article
279A (1) of the amended Constitution, the GST Council has to be constituted by
the President within 60 days of the commencement of Article 279A. The
notification for bringing into force Article 279A with effect from 12th
September, 2016 was issued on 10th September, 2016.
As
per Article 279A of the amended Constitution, the GST Council which will be a
joint forum of the Centre and the States, shall consist of the following
members: -
a)
Union Finance Minister -
Chairperson
b)
The Union Minister of State,
in-charge of Revenue of finance -
Member
c)
The Minister In-charge of finance or
taxation
or any other Minister nominated
by each State Government -
Members
As
per Article 279A (4), the Council will make recommendations to the Union and
the States on important issues related to GST, like the goods and services that
may be subjected or exempted from GST, model GST Laws, principles that govern
Place of Supply, threshold limits, GST rates including the floor rates with
bands, special rates for raising additional resources during natural
calamities/disasters, special provisions for certain States, etc.
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