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The GST Council is the backbone of India’s tax system and plays a key role in administering the Goods and Services Tax (GST). Comprising representatives from the central and state governments, the Council is responsible for setting tax rates, resolving disputes and ensuring uniform application of GST laws, driving economic growth in the country through a streamlined tax process.
What is the GST Council?
All decisions on GST and related issues in India are taken by the GST Council, a constitutional body. GST is a cumulative tax on government operations, enacted in 2016 following the passage of the 101st Constitutional Amendment Act.
You are watching: What is GST Council? Role and Current Members
Structure of the GST Council
The GST Council consists of the following members:
- The Finance Minister of the Government of India shall be the Chairman.
- The minister of state responsible for federal taxation or finance.
- The Minister of Finance, Minister of Revenue or other ministers appointed by the states shall be members of the Council.
As it involves national representation, one member is elected as Vice-President of the Council.
Functions of the GST Council
The GST Council advises the Union and states on key GST related issues such as:
- Goods and services that are taxable or exempt under GST.
- Model GST law, principles of collection, apportionment of comprehensive GST and rules relating to place of supply.
- Standard GST rates, including graduated rates, with provisions for higher rates to apply in the event of a natural disaster or catastrophe.
- Special rules for certain states.
Power transfer, negotiations and decision making in the GST Council
The GST Council functions similarly to the federal council, taking decisions by simple majority, which requires a weighted vote of at least three-quarters of the members present. The central government’s vote counts for one-third of the total votes, while all state governments combined have two-thirds of the votes.
So far, the GST Council has been meeting regularly to address key issues related to the implementation of GST in India. Some of the major actions include introduction of e-way bill system, rollout of e-invoicing system, reduction of GST rate on electric vehicles, etc.
The GST Council currently consists of 33 members, including:
- Finance Minister of India: Nirmala Sitharaman (Chairperson)
- Federal Minister of State for Taxation or Finance: (Member)
- Ministers of Finance or Revenue of State Governments: 31 members from 28 states and 3 Union Territories that have passed GST legislation.
| Name of GST Council Members | Specify | State/Center |
|---|---|---|
| Smoot Nirmala Sitharaman | Finance Minister of India | central |
| Shri Pankaj Choudhury | Union Minister of State (Finance), India | central |
| Bhujanath Rajendranath | Minister of Finance | Andhra Pradesh |
| Shri Jonah Main | Deputy Chief Minister | Arunachal Pradesh |
| Ajanta | Minister of Finance, Women and Child Development | Assam |
| Shri Vijay Kumar Chowdhury | Minister of Finance and Minister of Commercial Taxation | Bihar |
| Shree TS Singh Deo | Minister of Business Taxes | Chhattisgarh |
| Kailash Garot | Cabinet Minister | Delhi |
| Mr. Mervyn Godinho | Secretary of Transportation, Housing, Protocol and Legislative Affairs | Goa |
| Kanubhai Desai | Minister of Finance | Gujarat |
| Dushont Chautala | Deputy Chief Minister | Haryana |
| Shri Jai Ram Thakur | Chief Minister | Himachal Pradesh |
| Shree Rajiv Rai Bhatnagar | Advisor to the Deputy Governor | Jammu and Kashmir |
| Dr. Rameshwar Olaon | Minister of Planning and Finance, Commercial Taxes and Food, Public Distribution and Consumer Affairs | Jharkhand |
| Krishna Bair Gowda | Director of Taxation Department | Karnataka |
| Shri KN Balagopal | Minister of Finance | Kerala |
| Shree Jagdish Devda | Minister of Finance | Madhya Pradesh |
| Shree Ajit Pawar | Deputy Chief Minister | Maharashtra |
| Dr. Sapam Ranjan Singh | Minister of Health, Family Welfare and Minister of Information and Publicity | Manipur |
| Shri Abu Taher Mondal | Cabinet Minister, Community and Rural Development, Power, Revenue | Meghalaya |
| Lal Chamliana | Minister of the Interior, Taxation, etc. | Mizoram |
| Mr. Kenye | Minister of Power and Parliamentary Affairs | Nagaland |
| Shri Bikram Keshari Aluka | Minister of Finance | Odisha |
| Shri K. Lakshminarayanan | Minister of Public Works | Pondicherry |
| Pramod Sawant | Chief Minister | Goa |
| Raghubar Das | Former Chief Minister | Jharkhand |
| Biren Singh | Chief Minister | Manipur |
| Sri Nephiu Rio | Chief Minister | Nagaland |
| Shree Prem Singh Chandumajara | Minister of Finance | Punjab |
| Shri Sukhjinder Singh Randhawa | Minister of Rural Development | Punjab |
| Uddhav Thackeray | Former Chief Minister | Maharashtra |
| Mamata Banerjee | Chief Minister | West Bengal |
| Smt. J. Jayalalithaa | Former Chief Minister | Tamil Nadu |
| Arvind Kejriwal | Chief Minister | Delhi |
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The committee is a joint forum of the central government and states to make recommendations on various GST-related issues, including tax rates, exemptions and model laws.
Key Functions of the GST Council
- Determining Tax Rates and Exemptions: The committee determines which products and services come under GST and which do not. This is crucial in mobilizing revenue for both the central and state governments.
- Making GST laws and regulations: The committee has the power to make laws and standard procedures guiding the administration of GST, such as laws on principles of taxation, collection of revenue, and sharing of revenue between the Centre and the states.
- Dispute Resolution: The Commission acts as a dispute resolution mechanism between the Centre and States or between States regarding the implementation of GST.
- Special Provisions for States: The Commission drafted special provisions for certain states, especially the Northeast and the Hill Regions.
- Monitoring Implementation: The Committee monitors the GST framework and ensures that it is regularly reformed to keep pace with current economic realities and meet the needs of stakeholders involved in its implementation.
- Promotes uniformity: By creating a common taxation system, the council reduced the incidence of taxation and promoted the free flow of goods between states, thereby promoting economic growth.
These responsibilities make the GST Council responsible for facilitating the taxation process in India and ensuring the effective functioning of the GST system across the country.
The GST Council plays a vital role in ensuring that India’s tax system remains efficient and unified. By resolving disputes, setting fair rates and making special provisions, the Council makes interstate trade smoother and promotes economic growth. Its dynamic role will continue to shape the future of India’s tax landscape.
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Source: https://dinhtienhoang.edu.vn
Category: Optical Illusion