TaxTMI 
TaxTMI 
Minutes of the 3rd GST Council Meeting held on 18-19 October 2016
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2. Modalities for compensation to the states for possible revenue loss (i) Definition of the term "Revenue" (outstanding issue from 2nd GSTC Meeting) (ii) The formula for calculating the projected growth rate for compensation 3. Provision for Cross-Empowerment to ensure Single Interface under GST (outstanding issue from 1st and 2nd GSTC Meeting) - (i) Distribution of taxpayers between States and Centre under GST regime (ii) Modalities for exercising information based enforcement action (iii) Periodicity of review of the distribution 4. Finalization of the bands of tax rates under GST Regime 5. Delegation of powers to the Chairman, GST Council to constitute Technical Committees of officers 6. Date of the next meeting of the GST Council 7. Any other Agenda item with the permission of the Hon'ble Chairperson Discussion on Agenda Items Agenda Item 1: Confirmation of the Minutes of the 2nd GST Council Meeting held on 30th September, 2016 4. The members suggested the following amendments to the draft minutes of the 2nd meeting of the Council- i. The Hon'ble Minister....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs but no such committee was formed. The Secretary to the Council clarified that in order to save time, instead of constituting a committee, he had called a meeting of state government officers from all States who were willing to participate on 8 October 2016 and had discussed the relevant issues threadbare. vi. The Hon'ble Minister from Tamil Nadu suggested that the last sentence in paragraph 7 be deleted, which read as follows: "It was agreed that this need not be incorporated in the Minutes of the 1st Meeting of the Council." The Secretary to the Council clarified that this sentence only recorded that as there was no agreement to count Central Sales Tax (CST) at the rate of 4% for computing compensation, it was agreed not to incorporate it in the minutes of the 1st meeting of the Council. After this clarification, it was agreed not to delete the sentence. vii. The Hon'ble Minister from West Bengal stated that in the 4th line of paragraph 14, the word 'compromise' should be replaced with the word 'cooperation' and in the 5th line, the expression "93% of' should be deleted. It was agreed to make these changes. viii. The Office....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and the States" Agenda Item 2: Modalities for compensation to the states for possible revenue loss 6. On this agenda item, two issues were discussed namely - i. Definition of the term "Revenue" (outstanding issue from 2nd GSTC Meeting). ll. The formula for calculating the projected growth rate for compensation. Shri Udai Singh Kumawat, Joint Secretary, Department of Revenue made a presentation on both the above issues. The first issue considered was whether Input Tax Credit (IT C) reversals should be included in the definition of the term 'Revenue'. The Council was informed that in the meeting of State Government Officers on 8 October 2016 under the Chairpersonship of the Revenue Secretary, a broad consensus was arrived at to include ITC reversals in the definition of "revenue subsumed" for the calculation of compensation. The Hon'ble Chairperson observed that as a broad consensus was reached at the Officers' level, the same may be adopted in the Council. It was agreed accordingly. It was further agreed that some revenues that did not go to the Consolidated Fund of the States but were directly devolved to 'mandi' or municipalities....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tra stated that apart from Rs. 7,000 crores that his State stood to lose due to subsuming octroi in GST, they would also lose another Rs. 7,000 crores due to removal of Local Body Tax from 1st August 2015 at the instance of the Hon'ble Prime Minister of India. The action was in consonance with GST. As the State compensated the revenue to the Local bodies, the amount of compensation paid should be considered for the purpose of revenue collected by the State for year 2015-16. Similarly, his State stood to lose Rs. 700 crores due to abolition of Sugarcane Purchase Tax. He stated that his State should not suffer any loss on this count and taxes on account of octroi, Local Body Tax and Sugarcane Purchase Tax should be included in the definition of revenue. 11. The Hon'ble Deputy Chief Minister of Gujarat stated that in the Empowered Committee meeting of the Finance Ministers of the States at Bhubaneswar in 2013, it was decided that Government of India would give compensation to States for loss of CST for delayed implementation of GST. The loss of revenue on account of CST was to the tune of Rs. 10,000 to Rs. 12,000 crores. The Hon'ble Minister from Bihar stated that consu....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., following the favourable judgement, should be considered in the definition of 'Revenue'. 14. The Hon'ble Minister from Maharashtra supported the suggestion of the Hon'ble Minister from Chhattisgarh that revenue accruing from matters pending in the High Courts or Supreme Court should be counted towards revenue for the year in which the dispute arose. He also suggested that the definition of revenue should be gross collection of revenue, i.e., without taking into account the refund of taxes made. It was pointed out that in the base year (i.e. 2015-16), refund amount would be high because of differential rate of VAT (12.5%) and of CST (2%). He also pointed out that Maharashtra accounted for 21% of the share of manufacturing in the country and once exemption/deferral schemes were gone, the revenue accruing to the States would become high and hence, the compensation figure would go down. He suggested the following definition of revenue for the purpose of Goods and Services Tax (Compensation for Loss of Revenue) Bill, 2016 - "Revenue collected for a State shall mean all gross revenues subsumed on account of amendments to entries or as the case may be deletion of entr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e concept of gross tax collection. 16. The Hon'ble Deputy Chief Minister of Delhi also supported the suggestion to calculate revenue at the rate of 4% for CST for the purpose of compensation. He also suggested that VA T refund on purchases by diplomatic consulates should also be added to the definition of revenue. The Hon'ble Minister from Jharkhand supported the view that CST at the rate of 4% should be taken for the definition of revenue. The Hon'ble Minister from Karnataka supported the demand for giving CST compensation till the implementation of GST. The Hon'ble Minister from Rajasthan also supported this demand. 17. The Hon'ble Chairperson observed that if the pre-existing exemptions were to be included in the definition of revenue, this principle would apply to the revenues of the Central Government too and this would lead to an incongruous situation. The Hon'ble Ministers from Jammu & Kashmir and Tamil Nadu suggested that the Central Government exemptions on indirect taxes (except Customs) should be added in the calculation of revenue base for compensation. The Hon'ble Minister from Tamil Nadu added that all the exemptions taken together wo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... burden would be unsustainable. He also pointed out that if in the compensation formula, CST was to be taken at the rate of 4%, this would mean provisioning for an additional amount of Rs. 56,000 crores towards compensation and this would lead to a higher tax rate in GST than the presently proposed 6%, 12%, 18% and 26%. He also pointed out that it would not be correct to infer that losses were continuing due to CST at 2% because the State Governments had used other means to compensate for such reduction in revenue like ITC reversals on stock transfers. He further pointed out that on the subject of counting tax exemptions for industries in the definition of revenue, it was decided that the cost of 'grand fathering' exemption schemes could not be borne by the Government of India and it would also be discriminatory towards those States that operated a reimbursement scheme rather than an exemption scheme. Many consuming States had also not given any incentive to industries, and it would not be fair that the cost of incentives given by some States should be borne by taxpayers of all States. 19. The Hon'ble Chairperson stated that in order to arrive at the taxation rate fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y for which both the Centre and the States had exempted taxes. The Hon'ble Chief Minister of Puducherry stated that his state should also be considered for this benefit along with the Special Category States. The Hon'ble Chairperson stated that this could be discussed separately. 21. In view of the above discussion, the Council unanimously agreed that for the eleven Special Category States referred to in Article 279A of the Constitution, the revenue foregone on account of exemption of taxes granted by States shall be counted towards the definition of revenue for the base year 2015-16. 22. On the issue of including other elements in the definition of 'revenue' namely, CST at the rate of 4%, gross collection of taxes and revenue receivable on account of disputes pending in Courts, the Hon'ble Chairperson pointed out that Clause 18 of the Constitution (One hundred and first Amendment) Act, 2016 provided that the Parliament shall provide for compensation to the States for loss of revenue arising on account of implementation of GST for a period of five years. The spirit of the amendment was to look at the actual collection of revenue and not to inflate th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be equivalent to the nominal GDP growth rate of the country or another variant could be to take the nominal GDP growth rate but with a minimum floor rate. 26. In the discussion that followed, the Hon'ble Minister from Maharashtra suggested to take the projected growth rate of a State on the basis of the average growth rate of the States for five years preceding the base year or the nominal GDP growth rate, whichever was higher. The Hon'ble Minister from Tamil Nadu observed that the options regarding outliers and best 3 out of 5 years were quite close and therefore, the latter should not be rejected. He also suggested to keep the minimum growth rate at 12%. The Hon'ble Minister from Kerala observed that the proposed formula of nominal GDP growth rate of the country was not acceptable as revenue outcome of GDP growth rate was based on efficiency of collection. He supported the proposal of the Hon'ble Minister from Tamil Nadu. The Hon'ble Minister from Jammu & Kashmir observed that in calculation of GDP, the basket of goods deflated had several errors and therefore, GDP growth should not be considered for projected growth rate. 27. The Hon'ble Chairperso....
X X X X Extracts X X X X
X X X X Extracts X X X X
....with the general business cycle. The Hon'ble Chairperson observed that a lot of ground reality had changed in 10 years and therefore, considering a period of 5 years would be a better criterion. The Hon'ble Minister from Telangana pointed out that for his State, the growth figures would only be available for the years 2015-16 and 2016-17. 30. The Hon'ble Chief Minister of Puducherry observed that all states had agreed to take the average of the best 3 out of the preceding 5 years growth rate. The Hon 'ble Chairperson stated that if the option of average of the best 3 out of the preceding 5 years growth rate was taken, the revenue growth rate would range between 10%-18%. He observed that a consistent 18% growth rate was not a realistic figure. The average all-India growth rate during the last 3 years was 10.6% which was closer to reality. He further pointed out that the average growth rate of the past 5 years was 14.2% and the projected nominal GDP growth rate in the next 5 years was 12%-13%. If the growth rate was considered on the basis of removing 2 outliers and taking the remaining 3 years, it worked out to 13% which would be burdensome for the Central Governm....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... their past revenue performance to honour the spirit of the Constitutional provision. 33. The Hon'ble Chairperson brought to the notice of the Hon'ble Members that GST was to be implemented in the next few months. He added that if consensus could not be arrived at, then the country could miss the deadline of 1 April 2017 for rollout of GST, but under no circumstances could the deadline of 16 September 2017 be breached. So he exhorted that the House should work in a spirit of statesmanship and decide the issues after comprehensive discussion and by avoiding voting. Keeping the above spirit in mind, the Hon'ble Chairperson suggested to calculate revenue for the base year 2015-16 at the actual rate of 2% for CST and not a notional rate of 4% and to adopt a fixed growth rate of 13% or to take the average of 3 years growth rate out of the previous 5 years after removing the 2 outliers, i.e. the highest and the lowest growth rates during these 5 years. The Hon'ble Minister from Kerala expressed his support for calculating revenue at the rate of 2% for CST but for the fixed growth rate, he suggested that the rate be 14%. The Hon'ble Minister from Assam also supporte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....under the GST regime was worked out after taking into account the Central and State taxes subsumed under GST which are as follows - • Central taxes subsumed under GST a. Central Excise Duty; b. Service Tax; c. Countervailing Duty (CVD); d. Special Additional Duty of Customs(SAD); e. Cesses and surcharges in so far as they relate to supply of goods and services subsumed under GST. • State taxes subsumed under GST a. VAT/SalesTax; b. Central Sales Tax (levied by the Centre and collected by the States); c. Entry tax (all forms); d. Taxes on luxury, entertainments, lottery, betting and gambling; e. Taxes on advertisements; f. State cesses and surcharges in so far as they relate to supply of goods and services 36. In the presentation, it was highlighted that the broad consideration kept in view while working out the rate structure was: (i) Present tax incidence on goods and services in the country; (ii) Need to protect present tax revenues of Centre and States; (iii) Inflation impact of proposed GST Rate structure; (iv) Mode of raising resources for payment of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ould be even higher. Services were proposed to be taxed at the rate of 18%. It was clarified that impact of the proposed GST Rate Structure on the CPI basket of 300 items would be (-)0.06%. Based on the above, the estimated revenue collection under GST was indicated to be Rs. 8.39 lakh crores as against the projected revenue requirement ofRs. 8.82 lakh crores which did not include compensation requirements. In this regard, it was clarified that Table 11 of the agenda note was revised through a corrigendum as the original figure of expected tax collection under GST indicated as Rs. 8.72 lakh crores was due to a mistaken calculation for Standard Rate 2 at the rate of 20% instead of 18%. The revised Table 11 of the note for agenda item 4 reads as below- Table 11(R1): Estimated revenue collection with proposed GST rate structure (in Lakh crore Rs.) Rate Rate of tax Tax base Tax collected % of Tax Base (a) Lower rate 6% 3.66 0.22 7.08% (b) Standard rate 1 12% 14.66 1.76 28.30% (c) Standard rate 2 18% 5.50 (Goods) 10.60 (Services 0.99 1.91 2.90 31.30% (d) Higher rate 26% 12.83 3.34 24.80% Total (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....his would enable States to carry out their own analyses which would enrich the overall quality of data analysis. (In accordance with this request, in the evening of 18 October 2016, the GST Council Secretariat circulated the data sheets as obtained from the Department of Revenue to the nodal officers of the States) 40. The Hon'ble Minister from Kerala enquired about the estimate of the present tax collection of Central Excise and VAT at the proposed GST rate structure. The Joint Secretary, Department of Revenue clarified that for the calculation of tax rates, the tax base was taken on the basis of reports of the National Institute of Public Finance and Policy (NIPFP) and the Chief Economic Advisor to the Government of India. The Joint Secretary, Department of Revenue further clarified that the tax base for 2015-16 was taken as Rs. 51.76 lakh crores. He further stated that the calculation ofNIPFP's tax base was for the year 2013- 14 and that the tax base calculation in the CEA's report was Rs. 44.24 lakh crores after excluding the efficiency gains calculation and that they have revised this base to Rs. 51.76 lakh crores on the basis of certain detailed calculations. H....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Cess, NCCD, etc. He also raised a doubt whether the Constitution permitted imposition of cess under GST. He also stated that in GST, the aim of one nation-one tax should be realized. He further suggested to restore a demerit and sin rate of tax to minimize the amount of compensation. He suggested to impose cess on direct tax which would not be regressive in nature and would not cast burden on the poor. In the alternative, he suggested to impose a cess on import but not on GST. 43. The Hon'ble Minister from Punjab supported an independent mechanism of cess for compensation and stated that the fund meant for compensation should not go to the Consolidated Fund of India (CFI). He further observed that after five years, whatever amount was collected from cess could be shared between Central Government and State Governments. The Hon'ble Minister from Karnataka stated that the cesses should continue for luxury goods and demerit goods after five years and these should be shared between Centre and States. The Hon'ble Chairperson suggested the possibility to have a tax on luxury and demerit goods after five years. The Hon'ble Minister from Karnataka stated that in such a c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of natural disasters on the recommendation of the GST Council. The Hon'ble Minister from Punjab observed that the States losing revenue after GST implementation would need to be compensated from a common kitty and all States should also bear this burden. He observed that mechanism for compensation should not be dependent upon the CFl as the manner of devolution could change. He stated that the broad principle to be followed was that no State should stand to lose in GST regime. 46. The Hon'ble Minister from Kerala wondered why compensation for GST must be raised from GST. He recalled that compensation for VAT was paid from the CFI. He pointed out that the Central Government could fund compensation from Corporate tax, Customs duty, sale of spectrum or increasing tax on Petroleum products. He also objected to the principle of keeping the higher band of tax rate low to raise fund for compensation. He expressed his opposition to reducing taxes on luxuries, consumer durables, cigarettes, aerated drinks etc. from current rate of almost 30% to a lower rate, particularly so if tax on goods presently attracting 1 % to 5% was to be increased to 6%. He also stated that there was no ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the current levels. He also supported the idea of raising resources for compensation by imposing a surcharge on Income tax and Corporate tax. 50. The Hon'ble Minister from Chhattisgarh observed that there was no Constitutional provision to levy cess after the amendment of Article 271 of the Constitution and imposition of cess could become unconstitutional leading to uncertainty in regard to compensation. He also observed that the general expectation of the public was that GST rate would not be more than 18% and a tax rate of 26% could dampen the general enthusiasm for GST. He also observed that goods like ceiling fan, soap, bulb were not luxury items and therefore should not be kept in the 26% rate bracket. He suggested to remove the 26% rate, keep the highest rate at 18% and to introduce a rate of 40% only for some items as proposed by the Chief Economic Advisor. For raising compensation amount, he suggested to levy a surcharge on direct tax and to keep the CGST rate higher in the 40% rate slab to enable raising fund for compensation. 51. The Hon'ble Minister from Jammu & Kashmir observed that levying cess for compensation to States amounted to self-compensation whe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rade Agreements. He also suggested that the tax levels on luxuries should remain at the current level. 53. The Hon'ble Chairperson reminded the House that the Council was to discuss policy issues relating to GST and not of Direct tax. He further observed that GST was designed to benefit all States in the long run and therefore, it would not be fair for the beneficiaries to state that their taxpayers should not be touched at all. He also reminded that not only 42% of the Centre's collection went to the States but from the balance 58% also, a large part of money went to States through Central Government sponsored schemes. He also reminded the House of the Centre's larger responsibilities like maintaining the army, funding the functioning of the Central Government, etc. He mentioned that CFI was already getting reduced by Rs. 5 lakh crores every year and borrowing from outside at high rate of interest was not a viable option. He also pointed out that compensation was only for a few years and therefore, it was a smaller issue and the bigger issue was the rate structure in GST. He observed that the main stakeholder of the tax reform was the tax payers and one had to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sted that cess collection could also be divided between the Centre and the States and this would bring down the compensation requirement of the States. The Hon'ble Deputy Chief Minister of Delhi supported this proposal. The Hon'ble Chairperson recognized the historical allergy to cess. He observed that when the present Central Government assumed office, the fiscal deficit was 4.6% without counting several other items like CST compensation to States. He also reminded that the Central Government's assistance to States had gone up, the share of revenue devolved to States had gone up and the Centre's expenditure had also increased. If instead of cess, a higher rate of tax was applied, the GST would become unpopular. Further, the States which were gainers in the GST would stand to gain even more and the Centre would additionally lose 42% through devolution. At the same time, Centre would have to compensate the losing States while the States gaining additional revenue will keep it with them. 57. The Hon'ble Minister from Punjab stated that due to lower GST rates, States would suffer double loss: one foregoing revenue' and second a lower devolution from the Fina....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... The Hon'ble Chairperson clarified that the Clean Environment Cess was a carbon tax to discourage use of coal and the money so collected was going to the CFI and not to the Ministry of Environment. He added that GST law could provide for imposition of cess and could also provide that it would be kept in the separate fund to be used for GST compensation and to be distributed in a manner provided by law. 59. The Hon'ble Minister from Odisha raised an issue as to what compensation would accrue to the coal bearing States. The Hon'ble Chairperson clarified that the coal bearing States got benefit of the auction amount, royalty and District Development Fund. He mentioned that last year, Rs. 1300 crores went to Chhattisgarh as District Development Fund. The Hon'ble Finance Minister from West Bengal stated that as money was generated from States, 60% of the cess amount should be retained by the States. The Hon'ble Chairperson stated that such an arrangement would mean collection of additional resources for compensation which would put higher burden of tax on people. The Hon'ble Minister from Assam stated that Clean Environment Cess was Centre's fund which it....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... In respect of Agenda item 4, the Council decided as follows - (i) to defer a decision regarding the method of compensating States for losses due to implementation of GST for the next meeting and to allow further examination of the same at officers' level; (ii) to defer further discussion on the proposed bands of GST rates for the next Council meeting. Agenda item: 3 Provision for Cross-Empowerment to ensure Single Interface under GST (outstanding issue from 1st and 2nd GSTC Meeting) 63. Under this agenda item, the following issues were discussed; (i) Distribution of taxpayers between States and Centre under GST regime (ii) Modalities for exercising information based enforcement action (iii) Periodicity of review of the distribution 64. On this agenda item, two presentations were made. The first one was made by Shri Shashank Priya, Commissioner, GST Council highlighting the salient points covered in the Agenda Note for this Agenda Item. This was followed by a presentation by Shri Ritvik Pandey, Commissioner of Commercial Taxes, Karnataka where he highlighted the issues discussed with respect to cross-empowerment and single ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....services and also created jurisdictional problems for those suppliers who had a substantial mix of supply of both goods and services. Option IV - Cross-empowerment with division for specific functions in which it was envisaged to divide taxpayers only where human interface was required like audit, return scrutiny etc. as most of the other functions would be automated. It envisaged to cap audit to 5% of the total number of taxpayers. Under this option, every year, both the Central and the State officials in each State shall prepare a list of taxpayers for audit on the basis of risk parameters and then distribute such taxpayers between the two administrations either through a Protocol or on random basis. It also proposed stability in division for the purposes of audit for three years. It also envisaged that if required for other administrative purposes, the taxpayers could be allocated between Central and State administrations through State level Committees. Option V - Complete vertical division where the entire taxpayer base to be divided between Central and State tax administrations in a particular ratio for a period of 3 years for all purposes, including audit. The possible ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat a group of officers of the States and Centre who were part of the sub-committee for drafting the Model GST Law and Rules looked into various aspects of cross-empowerment and single interface from the implementation view point and found the pros and cons overall in favour of Option IV, keeping in view the fact that GST would have highly computerized processes and minimal human interface. It was high lighted that in a year, not more than 10% taxpayers interacted with the tax departments and that interaction was restricted by the administrative capacity of the tax department. It was also suggested that for seeking any administrative assistance, choice could be left to the taxpayer to visit the jurisdictional office of the State or Centre as per his convenience. It was explained that as GST systems stabilized, the requirement for visiting a tax officer would steadily decline. Some of the difficulties related to operation of Option V were also discussed. It was pointed out that it was difficult to arrive at an ideal and mutually acceptable ratio. In addition, the division itself could lead to inefficiencies and inconvenience, for example, taxpayers in areas where offices of a tax ad....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... that decision on place of supply would be on the basis of the extant provisions of law and therefore, no conflict of interest might arise. The Hon'ble Chairperson pointed out that there could be situations of conflict of interest where a tax authority might rule the tax payable to be intra-state rather than inter-state. 70. The Hon'ble Chief Minister of Puducherry enquired as to what was the Central Government's view on this subject. The Chairperson stated that it would be desirable to first have an open discussion before taking stand on a particular view. The Hon'ble Minister from West Bengal observed that all the Options discussed in the presentations had their own merits and shortcomings. He pointed out that the total number of taxpayers in goods segment was 67 lakh and dealers below the turnover threshold of Rs. 1.5 crore was 56 lakh. After the decision of Rs. 20 lakh taxable threshold, 33 lakh taxpayers would go out of the tax net and that left 23 lakh taxpayers below the turnover of Rs. 1.5 crore. Out of this 23 lakh dealers, about 50% dealers carried out inter-State trade and would be registered both with the State and the Central tax authorities, which w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s and PAN verified taxpayers were 21 lakhs. He stated that likely taxpayer base in GST would be 107 lakhs, and out of this States accounted for 67% of the taxpayer base and the Centre 33%. He stated that the same percentage remained if calculation was done on the basis of number of active dealers. He also clarified that taxpayers below the threshold ofRs. 20 lakhs had paid Service Tax ofRs. 3600 crores in cash which implied that even if the taxable threshold had gone up, not all Service Tax assessees would surrender their registration. The Hon'ble Minister from Uttar Pradesh observed that this number would be less than 2%. The Chairperson observed that the figure for V AT dealers was not much different but there was considerable difference in the number of Service Tax taxpayers. The Hon'ble Minister from West Bengal enquired regarding the number of taxpayers registered under Central Excise, V AT and Service Tax as per the latest data. He also requested for similar data for. taxpayers below the turnover of Rs. 1.5 crore. He further wanted to know the number of taxpayers below the threshold of Rs. 20 lakh. The Hon'ble Minister from U.P. requested for the number of non-fil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ould do so. The Hon'ble Chairperson observed that the existing committee should continue and if more States wanted a representation in this committee, they could register their request with the GST Council Secretariat. The Council approved this proposal. The Hon'ble Ministers of UP and Telangana requested to join the membership of this Committee. 74. In respect of Agenda Item 5, the Council decided the following: The existing committee of officers constituted by the Empowered Committee to look into GST Laws and Rules shall be redesignated as the Technical Committee of officers of the Council to look into GST Laws and Rules and to carry out other technical discussions. If more States wanted to join this Committee, it would be allowed and the interested States could register their request with the GST Council Secretariat. Agenda Item 6: Date of the next meeting of the GST Council 75. After some discussion, the Chairperson proposed that the next two meetings of the Council could be held on 3-4 November 2016 and on 9-10 November 2016. For the meeting of 3-4 November 2016, the Chairperson informed that the outstanding Agenda items of the 3rd Council meeting could be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cal and Housing 25 Sikkim Shri R.B. Subba 26 Tamil Nadu Shri K.Pandiarajan 27 Telangana Shri Etela Rajendar 28 Uttar Pradesh Shri Abhishek Mishra 29 Uttarakhand Dr. Indira Hridayesh 30 West Bengal Dr. Amit Mitra Page 40 of 44 Self Government, Urban Development Minister for HRD, Law & Parliamentary Affairs Minister for School Education & Sports and Youth Welfare Minister for Finance Minister for Vocational Education and Skill Development Minister of Finance Minister for Finance and Excise O JAYNA BOOK DEPOT Estd. 1949 JAYNA MINUTE BOOK Annexure 2 (List of officers from the Centre and States) Sl. No. Organization Name of Officer Designation 1 Govt. of India Shri Hasmukh Adhia Revenue Secretary and ex-officio Secretary to GST Council 2 Govt. of India Shri Arvind Subramanian 3 Govt. of India Shri Najib Shah 4 Govt. of India Shri Ram Tirath 5 Govt. of India Shri PK Mohanty 6 Govt. of India Shri B.N. Sharma 7 Govt. of India Shri Vivek Johri Chief Economic Advisor Chairman, CBEC Member (GST), CBEC Ad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7 Kerala Shri P. Marapandiyan CHAIRMAN'S INITIALS Commissioner, Tax Principal Secretary-cum-Commissioner, Commercial Taxes Additional Secretary, Commercial Taxes Secretary, Finance & Commercial Tax Commissioner, Commercial Tax Additional Commissioner, Commercial Tax Commissioner, VAT OSD to Deputy Chief Minister Commissioner, Commercial Tax Commissioner, Commercial Tax Secretary (Economic Affairs) Commissioner, Excise & Taxation Additional Commissioner, Excise & Taxation Joint Commissioner, Excise & Taxation Commissioner, Excise & Taxation Additional Commissioner, Excise & Taxation Finance Secretary Commissioner, Commercial Taxes Page 42 of 44 Additional Commissioner, Commercial Taxes (Tax Planning) Joint Commissioner, Commercial Taxes Deputy Commissioner, Commercial Taxes Commissioner, Commercial Taxes Additional Chief Secretary, Taxes JAYNA BOOK DEPOT Estd. 1949 B JAYNA MINUTE BOOK 48 Kerala Shri Mansur 49 Madhya Shri Manoj Shrivastav Pradesh 50 Madhya Shri Raghwendra Kumar Assistant Commissioner, Commercial Taxes Principal Secre....