Subsequent to the decisions taken in the 27^th GST Council meeting held on (04.05.2018), two Group of Ministers (GoMs) have been constituted.

The first GoM shall consider the issues relating to “Incentivizing digital payments in the GST regime”.   Shri Sushil Kumar Modi, Deputy Chief Minister, Bihar is convenor and other members of this GoM are Shri Nitinbhai Patel, Dy. Chief Minister, Gujarat; Capt. Abhimanyu, Excise & Taxation Minister, Haryana; Dr. Amit Mitra, Finance Minister, West Bengal and Shri Manpreet Singh Badal, Finance Minister, Punjab.

The Second GoM  shall consider issues relating to “Imposition of Cess on Sugar under GST”.   Shri Himanta Biswa Sarma, Finance Minister of Assam is convenor and other members of this GoM  are Shri Rajesh Agrawal, Finance Minister, Uttar Pradesh;  Shri Sudhir Mungatiwar, Finance Minister, Maharashtra;  Shri D. Jayakumar, Minister for Fisheries and Personnel & Administrative Reforms, Tamil Nadu and  Dr. T.M. Thomas Isaac, Finance Minister, Kerala.

Both the GoMs shall submit their reports within a period of 15 days.

Incentivizing digital payments: ministerial group to evaluate GST measures, while a separate group reviews sugar cess imposition. Two Group of Ministers were constituted to review GST policy: one to evaluate measures to incentivize digital payments in the GST regime, and the other to examine the imposition of a cess on sugar under GST; each group comprises state finance or related ministers and must submit formal reports within a short prescribed timeframe to inform further GST Council decision-making.