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Minutes of the 3rd GST Council Meeting held on 18-19 October 2016
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....oss (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 from Maharashtra stated that in paragraph 29 (iii), a reference also needed to be made to deferral schemes, which was agreed to by the Council. ii. The Hon....
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....fficers 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 Officer from Uttarakhand suggested deleting the last sentence of paragraph 28 which read as follows: "The Centre, therefore, could be expected to only reimburse the units out of the remaining 58% of the fund which....
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....C 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 would also be included in the definition of 'revenue subsumed' if these were collected under the authority of Entries 52, 54, 55 and 62 of List II of Schedule 7 of the Constitution of India and were subsumed in the Goods and Services Tax (GS....
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....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 consuming States should not bear the burden of CST compensation. The Hon'ble Deputy Chief Minister of Gujarat responded that this was not a subsidy issue and was related to CST compensation. The Hon'ble Minister from Odisha stated that the decision was that....
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....he 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 entries, made in the State list by the Constitution (One hundred and first amendment) Act, 2016 and revenue collected by the State under any Act passed by the Centre shall be considered for the purpose of calculating compensation irrespective whether they get credited t....
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....s 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 would not add to more than Rs. one lakh crores to the projected collection of GST. The Hon'ble Minister from U.P. observed that the .figure would be lesser than Rs. one lakh crores. The officer from Uttarakhand suggested that, for the Special Category States, the defini....
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....an 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 for 2017-18, the actual revenue earned by the States and the Central Government in 2015-16 should be taken as the basis as both have run their administration on this collection. It would not be advisable to add any notional figure. One should look at the actual collection and s....
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....eparately. 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 the same as this would lead to additional taxation burden on the common man. He also stated that there was no sovereign commitment to pay CST compensation beyond 2013-14. He added that GST was not implemented as per the original schedule due to several reasons and the Constitutional ....
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....ate 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 Chairperson stated that the period subsequent to the implementation of VAT, i.e. 2007-09, was a boom period marked by high growth and high inflation. GDP grew at 9% and tax buoyancy was high and therefore, compensation was not needed. In such a situation, the formula of the best 3 out of the previous 5 years would have worked. He pointed o....
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.... 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 Government but would still be bearable. 31. The Hon 'ble Minister from Uttar Pradesh suggested to adopt a secular rate of 14%-15%. The Hon'ble Minister from lharkhand suggested a secular rate of 14.5%. The Hon'ble Ministers from Punjab and Haryana suggested a secular rate of 12%-13%. The Hon'ble Minister from Kerala opposed t....
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....ut 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 supported this suggestion. The Hon'ble Minister from Gujarat presented 2 options - first to calculate CST revenue at the rate of 4% and a 13% fixed annual growth rate or to calculate CST revenue at the rate of 2% and a 14% fixed annual growth rate. In a spirit of compromise, the Hon'ble Chairperson accepted the suggestion of calculating CST ....
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....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 Compensation. It was pointed out that the present tax incidence of Central and State taxes was as follows- i. 42.3% of the Centre's Tax Base and 64.6% of the States' Tax Base was taxed at less than 6% (Lower Rate) ii. 53% of the Centre's Tax Base and 33.3% of the States' Tax Base was taxed between 12.4% and 14.5% (Standard Rate) iii. 4.7% of the Centre's Tax Base and 2.1 % of the States' Tax Base was taxed at more than 14.5% (Higher/Demerit Rate) 37.....
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....xpected 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 (a+b+c+d) 47.26 (e) Gold 4% 4.5 0.18 8.70% 51.76 8.39 38. The presentation also dealt with the mechanism for funding compensation to the States for 5 years after implementation of GST. It was proposed to fund compensation by imposing cess on: (a) items presently being taxed at rate higher than the highest proposed rate slab of 26%; (b) cess on tobacco equal to a rate mentioned at (a); and (c) Clean Environment Cess on Coal, Peat and Lignite. It was mentioned that a compensation fund was proposed to be created in Public Account and cess re....
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....mic 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. He also pointed out that Service Tax base was common in the report of NIPFP and CEA. The Hon'ble Minister from Tamil Nadu enquired whether the tax base had also taken into account the collection efficiency. The Chief Economic Advisor clarified that the tax collection figure was based on actual collection efficiency of States. The Secretary to the Council stated that if one considered an efficiency gain of 2% in GST, this would lead to an additional gain of taxable base of Rs. one lakh crores. The Hon'ble Minister from Tamil Nadu enquired whether the projected revenue of Rs. 8.8 lakh crores could be collected by having 40% band of rate. The Secretary to the Council stated that as the bas....
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.... 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 case, there should be a super slab rate of tax for such goods. 44. The Hon'ble Minister from Tamil Nadu observed that if there was an increase by 1% of tax in the 26% slab, then extra revenue collection would be roughly about Rs. 12.84 thousand crores and thus if a higher tax rate of 40% was kept, an extra revenue of Rs. 1.79 lakh crores could be collected. The Hon'ble Chairperson stated that all items presently taxed at 26% could not be taxed at the rate of 40% as many of them were consumed by the middle class. The Hon'ble Minister from Puducherry suggested to examine whether cess was legally allowed to be imposed and if so, States should also be allowed to levy cess. The Hon'ble Mi....
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....on 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 guarantee that lower taxes would be passed on to consumers. He observed that the representatives of FlCCl, ClI and ASSOCHAM during the interaction with the Empowered Committee of State Finance Ministers had given no assurance to reduce prices and had only stated that the market forces would take care of this issue. 47. The Hon'ble Minister from Andhra Pradesh also stated that the VAT compensation should come from the CFl and that in GST, earlier there was no proposal for levying cess. He did not support the suggestion of levying cess and creation of Compensation Fund. He suggested that compensation for GST should come from the CFI. 48. The Hon'ble Minister from Haryana stated that the idea of le....
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....t. 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 whereas this should come from the Central Government. He also suggested to bring compensation within the mandate of the Finance Commission. The Hon'ble Chairperson observed that the need of compensation would be over by the time the new Finance Commission looked into this aspect. The Hon'ble Minister of Jammu & Kashmir emphasized that States needed elbow room for policy making and they should not be reduced to the status of the twelfth man in a cricket team! He stated that the States had responsibilities far greater than their resources and they needed to raise resources to meet their expenditure obligations on education, health, etc. He also suggested that Compensation Fund should not affect the rates of taxe....
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....he 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 be cautious as to how much of tax burden should be put on them. The Hon 'ble Minister from Kerala observed that States were in the danger of becoming glorified municipalities and they needed a degree of comfort to operate. The Hon 'ble Chairperson reminded the House that GST involved a collective surrender of power by the Centre and the States. 54. The Hon'ble Minister from Assam observed that it was unfair to advise the Central Government on matters relating to Direct tax. He suggested that one option for States to raise revenue could be to raise the amount of Professional tax. The Chief Economic Advisor observed that cess was also an indirect tax and if after two years, no compensation was needed, cess ....
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....ar. 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 Finance Commission. The Hon'ble Minister from Kerala emphasized that he had not accepted the suggested GST rate of 26% as it was too low. The Chairperson stated that the 26% slab would cover those goods that were presently attracting a combined Central and State tax rate of 27% which would come to about 30% after adding certain other additional State taxes like octroi, entry tax, etc. He stated that tax on luxury and sin product could possibly be higher as suggested by Gujarat. He reminded the House that during the Parliamentary debate relating to the passage of GST Amendment Bill, there was a demand to put a cap of 18% on the GST rate in the Constitution; while this was not conceded, the general expectation was that the tax w....
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....rh 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 was surrendering in favour of States and it would not be proper to ask for 50% of its share for the States. The Hon'ble Minister from Kerala stated that other than environment and tobacco cess which was collected by the Centre, levy of no other Central cess was acceptable. He also suggested first agreeing upon the GST tax rate and then examining the rate structure for cess. He stated that additional Rs. 7000 crores should be mobilized by Centre from its own resources. The Hon'ble Minister from Punjab suggested that this amount could be split between Centre and States, and Centre could raise additional amount of Rs. 3500 crore for GST compensation. 60. The Hon'ble Chairperson stated that the amount collected by way of....
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.... 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 interface in the group of State and Central officers dealing with the drafting of the Model GST Law and Rules. 65. In the first presentation, it was mentioned that though GST was a dual levy, there was a consensus that the taxpayers, to the extent possible, should have a single interface with the tax administration. It was also recalled that in the I st meeting of the Council on 22-23 September 2016, this issue was discussed and a broad framework was arrived at but in the 2nd Council meeting on 30 September 2016, differences emerged on the interpretation of the details of this framework. As these differences were persistent, the Council directed that a team of officers should discuss this issue to suggest possible solutions. These issues were discussed in a meeting of officer....
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....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 ratios for distribution of taxpayers between Centre and State above and below Rs. 1.5 crore turnover could be 50%:50% or 40%:60%. It was proposed that if percentage distribution was asymmetric, then a mirror image approach shall be adopted in favour of the Centre for turnover above Rs. 1.5 crores. This implied that if 60% of taxpayers below the threshold of Rs. 1.5 crore turnover were allocated to States, then 60% of taxpayers above the threshold ofRs. 1.5 crores would be allocated to the Centre. The arrangement could be switched every three years. It was also proposed that while assigning taxpayers to Centre or State, account shall be taken of the factors like geographical consideration, size of taxpayer and available competencies of the Central and State tax administrations. It was poin....
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....ystems 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 administration did not exist might get assigned to that tax administration. Further, certain nature of businesses that could be better administered by a tax administration might get assigned to the other tax administration. It was emphasized that for smooth implementation of GST, co-operation between Central and State tax departments was extremely essential, especially at the field level and it would be better if strengths of each department complement the other rather than compete. It was also pointed out that the suggestion for vertical division overlooked the fact that the human interface in GST would be minimal as most processes would be automated and there would hardly be any need to obtain any permission from the tax department for any procedural requirements. 68. On the subject of admin....
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....rs 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 would be a figure of about 11 lakh taxpayers. He further added that above Rs. 1.5 crores threshold, there were 1 lakh taxpayers who were only retailers and thus Centre would have a net gain of 12 lakh new assessees in goods segment. He added that in the Service Tax, out of total tax base of 11 lakh, 92% were below 1.5 crores turnover which meant about 10.1 lakh assessees. After the agreement on taxable threshold limit of Rs. 20 lakhs, 9.2 lakh assessees would be out of the tax net and that left only 90 thousand asses sees below the turnover threshold ofRs. 1.5 crores. He added that this effectively left a taxpayer base of 2 lakh in Service Tax, 1 lakh each below and above Rs. 1.5 crores turnover. He observed that as the number of assessees going to States in Service Tax was no longer 92% of the taxp....
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....inister 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-filers of service tax return. He requested that the latest data be circulated to all Members for a proper analysis. The Hon'ble Chairperson directed that the available data should be shared with the States immediately and that the latest data regarding the taxpayer base should be sent to all States, at least two days before the next meeting of the Council so that no decisions were taken on erroneous premises. He further advised that the States which had not furnished the latest data to the GSTN, should furnish the same to the GSTN at the earliest. 72. In respect of agenda item 3, the Council decided the following: (i) The issue of cross-empowerment for single interface be taken up for further discussion in the Council's next meeting. (ii) The latest available data of the taxpayer base under....
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....cretariat. 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 taken up and for 9-10 November 2016 meeting of the Council, draft GST legislations could be taken up . 76. The meeting ended with a vote of thanks to the Chair. (Arun Jaitley) Chairperson, GST Council ============= Document 1 JAYNA BOOK DEPOT Estd. 1949 JAYNA MINUTE BOOK Annexure 1 (List of the Hon'ble Members of the GST Council who attended the Meeting) Sl.No. Centre/State/ Name of Minister Designation UT 1 Government Shri Arun Jaitley of India Union Minister of Finance and Corporate Affairs 2 Government Shri Santosh Kumar Gangwar Union Minister of State for Finance of India 3 Puducherry Shri V Narayanasamy Chief Minister 4 Arunachal Shri Chowna Mein Deputy Chief Minister Pradesh 5 Goa Shri Francis D'Souza Deputy Chief Minister 6 Gujarat Shri Nitinbhai Patel 7 Delhi Shri Manish S....
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....tional Secretary, Department of Revenue Principal Commissioner, Customs, Delhi, CBEC 8 Govt. of India Shri Upender Gupta Commissioner (GST), CBEC 9 Govt. of India Shri Alok Shukla Joint Secretary (TRU), CBEC 10 Govt. of India Shri Amitabh Kumar 11 Govt. of India Shri Udai Singh Kumawat 12 Govt. of India Ms. Aarti Saxena 13 GST Council Shri Arun Goyal 14 GST Council 15 GST Council Shri Manish K Sinha Shri Shashank Priya Joint Secretary (TRU), CBEC Joint Secretary, Department of Revenue Deputy Secretary, Department of Revenue Additional Secretary Commissioner Commissioner 16 GST Council Ms. Himani Bhayana 17 GST Council Shri G.S. Sinha Joint Commissioner Joint Commissioner 18 GST Council 19 GST Council Ms. Thari Sitkil 20 GST Council Shri Kaushik TG Shri Santosh Kumar Mishra Deputy Commissioner Deputy Commissioner Assistant Commissioner 21 Andhra Shri J. Syamala Rao Commissioner, Commercial Tax Pradesh 22 Andhra Shri T. Ramesh Babu Pradesh Tax 23 Arunachal Dr. Brij Mohan Mishra Additional Commissioner, Commercial Secretary-cum-Commissioner, Tax & Pradesh Excise Page 41 of 44 CHAIRMAN'S INITIALS MINUTE BOOK 24 ....
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....Deputy Commissioner, Commercial Taxes Additional Chief Secretary (Finance) Deputy Secretary (Finance) Deputy Commissioner, Commercial Taxes Assistant Commissioner, Taxes Commissioner, Taxes Assistant Commissioner, Taxes Commissioner, Taxes Joint Commissioner, Taxes Additional Commissioner, Taxes 61 Nagaland Shri Wochamo Odyuo Joint Commissioner, Taxes 62 Odisha Shri Ashok K.K. Meena 63 Odisha Shri Saswat Mishra 64 Odisha Shri Sahadev Sahoo 65 Puducherry Dr. V. Candavelou 66 Puducherry Shri G. Srinivas 67 Punjab Shri D.P. Reddy 68 Punjab Shri Rajat Agarwal 69 Punjab Shri Supreet Singh Gulati 70 Rajasthan Shri Praveen Gupta 71 Rajasthan Shri Alok Gupta Special Secretary (Finance) Commissioner, Commercial Taxes Joint Commissioner, Commercial Taxes Secretary (Finance) Commissioner, Commercial Taxes Additional Chief Secretary (Taxation) Excise & Taxation Commissioner Additional Excise & Taxation Commissioner (GST) Secretary (Finance) Commissioner, Commercial Taxes 72 Rajasthan Shri Vinod Sharma Additional Commissioner (GST), Commercial Taxes 73 Rajasthan Shri Dinesh Rakhecha Page 43 of 44 Assistant Commissioner (GST), Comm....