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Minutes of the 4th GST Council Meeting held on 3-4 November 2016
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....s and Service Tax Network (GSTN) on the status of development of GST Portal, Data migration/Enrolment plan, Risk factors and mitigation plan. 3. Finalisation of the bands of tax rates under GST regime (Outstanding agenda item from the 3rd GST Council Meeting held on 18-19 October 2016). 4. Provision for Cross-Empowerment to ensure Single Interface under GST (Outstanding agenda item from the 3rd GST Council Meeting). 5. Date of the next meeting of the GST Council. 6. Any other agenda item with the permission of the Chairperson. Discussion on Agenda Items Agenda Item 1: Confirmation of the Minutes of the 3rd GST Council Meeting held on 18-19 October 2016 4. The members suggested the following amendments to the draft minutes of the 3rd meeting of the Councili. i. The Hon'ble Minister from Maharashtra stated that the existing paragraph 10 of the minutes should be replaced by the following- 'The Hon'ble Minister from Maharashtra 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&#....
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.... Hon'ble Union Finance Minister's argument that compensating for the loss arising out of reduction of CST would not be as per the Constitutional mandate as enshrined in the Constitutional Amendment, even compensating on the basis of a flat projected revenue growth rate of 14% went against the Constitutional mandate. It did not really compensate the States that have witnessed average revenue growth of more than 14% in past five years, from the loss of revenue due to introduction of GST. He argued that the States should be compensated in accordance with their past revenue performance to honour the spirit of the Constitutional provision." It was agreed to by the Council to add the Hon'ble Minister's version suitably in paragraph 31 or 32 of the draft Minutes with the formulation as proposed above. iv. The Hon'ble Minister from Odisha suggested to add in paragraph 34 of the minutes that if the issue regarding the validity of Entry Tax presently being heard by the Hon'ble Supreme Court was decided in favour of the States even at a later date, the revenue accruing on this account should be added to the base year 2015-16. The Secretary to the Council stated that ....
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....to subsuming octroi in GST, they would also lose another Rs. 7,000 crores due to removal of Local Body Tax from 1 sl 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.' ii. To replace the version of the Hon'ble Minister of Rajasthan recorded in paragraph 44 of the draft Minutes with the following: 'The Hon'ble Minister from Rajasthan mentioned that levy of cess for purposes of compensation was not desirable; instead he felt that a separate higher rate of tax of more than 50% should be imposed on demerit goods. He further observed that in Rajasthan, Bidi was taxed at 65%, Cigarette at 35%, Tobacco at 45% and Pan Masala at 35% and that the State would ha....
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....main. Agenda Item 2: Presentation by the Goods and Service Tax Network (GSTN) on the status of development of GST Portal, Data migrationlEnrolment plan, Risk factors and mitigation plan 7. On this agenda item, a presentation was made by Shri Navin Kumar, Chairman, GSTN along with Shri Prakash Kumar, Chief Executive Officer (CEO), GSTN. The presentation broadly covered the status of development of the Information Technology (IT) systems for GST, provided an update on data migration/enrolment and on risk factors and mitigation plan. As regards the IT system, it was informed that MIS Infosys Technologies was selected as the Managed Service Provider (MSP) for GSTN in September 2015 and their scope of work included application, design and development; one-time taxpayer data porting; IT infrastructure procurement, supply, installation and information security; Data Centre (DC) and Disaster Recovery (DR); Hosting Services; Helpdesk and Training. The presentation gave an update of the GST system rollout, which was proposed to be done in three phases. Phase 1 relates to Frontend Services under GST (like taxpayer registration, invoice upload, payment, return, etc.), phase 2 relates to Back....
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....the backend system was being developed for those States/Union Territories which opted for it and the group of 25 States is called Model-2 States. Originally only 12 States had opted for Model-2 but subsequently, 8 more States and 5 Union Territories joined it bringing the total to 25. The Hon'ble Minister from Tamil Nadu suggested that the helpdesk of GST should be operated in local languages as well. The Chairman, GSTN clarified that the helpdesk was being operated from a centralized location in Gurugram in English and Hindi and the States were to run their own helpdesk centres in regional languages. He also added that GSTN would assist the States by providing training materials and content for knowledge management (KM) tool, which the States could get translated into local languages. The Hon'ble Minister from Jammu & Kashmir expressed that GST Helpdesk and the State run helpdesks could use common content while being located at two different places. The Secretary to the Council clarified that a centralized call centre would not be able to cope with the workload for the whole country and that local call centres would need to be developed in regional languages. The Hon'b....
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....r GST would be presented before the Council from time to time. Agenda Item 3: Finalisation of the bands of tax rates under GST regime (Outstanding agenda item from the 3rd GST Council Meeting) 10. Initiating the discussion, the Secretary to the Council briefly recapitulated the discussion on this issue in the 3rd GST Council Meeting on 18-19 October, 2016. He recapitulated the proposal to have a four rate GST structure and the rates could be 6%, 12%, 18% and 26%. He explained that a slab of 6% was needed for such goods where VAT was being charged at 5% and Central Excise duty on the same goods was Nil. He stated that if such goods put in the 12% rate band, it would adversely affect the poorer sections of the society. He noted that the highest slab of 26% was proposed for such goods which at present cumulatively attracted a duty of 27% (VAT 14.5% and Central Excise duty 12.5%) in addition to the cascading effect and the effect of the Central Sales Tax (CST). He also recalled the suggestion to have a cess to meet the compensation requirement of the States. He clarified that if the estimated compensation requirement of Rs. 50,000 crores was to be raised through the tax route in GST,....
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....verall tax collection might grow at a lower rate. He also pointed to the danger of higher rate of tax leading to greater evasion as seen from the example of high duties of Customs on gold and cigarette making them the most highly smuggled goods. The Hon'ble Minister from Telangana observed that the tax rates should be such that it promoted compliance. He suggested that luxury goods like luxury cars should be taxed at a higher rate. 12. The Hon'ble Minister from Tamil Nadu recalled that earlier there was a concept of goods of local importance for each States and enquired whether this concept still held good. The Secretary to the Council stated that the list of exempted goods should be common for the country. The Hon'ble Minister from Kerala stated that the issue of compensation should not be mixed with the rate structure. He suggested that the rate structure should be decided first and the issue of compensation could be taken up thereafter. He added that keeping in view the three principles that the tax should be revenue neutral, inflation neutral and distribution neutral, there should be a higher band of 40% as was also suggested in the report of the Chief Economic Adv....
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.... The Hon'ble Minister from Bihar suggested that the higher rate of tax should be kept at 30% and luxury items should be taxed at 40%. The Hon'ble Chairperson stated that if evasion could be checked by having moderate rates of GST, this would also positively impact Direct Tax collection as more transactions would get accounted in the books of account. 15. The Hon'ble Deputy Chief Minister of Gujarat suggested to keep tax on diamonds at the rate of 0%, keeping in view the fact that it accounted for export turnover of Rs. 2 lakh crore, provided employment to a large number of people in the diamond cutting and polishing industry and was an environment friendly activity. He also supported a low rate of tax on gold as it was also used by the poorer sections of the society. The Hon'ble Minister from Maharashtra also supported Gujarat's proposal in respect of diamond and gold. He broadly supported the proposed bands of rates but suggested that there should be a separate category of luxury goods and sin goods like tobacco should be charged to tax at 60% and the Centre and the States each should get 30% of tax. The Hon'ble Minister from Rajasthan supported keeping a ....
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....g compensation from the slab rates. He also observed that all goods presently in the slab of 26% could not be moved to the slab of 40% and creation of one more slab would cause loss of public support. He also agreed with the observation of the Hon'ble Minister from Jammu & Kashmir that if Centre's finances were squeezed, it could adversely affect funding of the Centrally Sponsored Schemes. He also suggested that cess could be continued beyond five years and its proceeds could be shared between the Centre and the States and that this could solve multiple challenges. The Hon'ble Chairperson observed that while some developed countries had two rates in GST other than the exempt category, several other developed countries had multiple rate structure. He observed that in the Indian context, a two band rate would lead to either a steep increase or a sharp reduction in the tax incidence, and both were not desirable. 17. The Hon'ble Minister from Kerala stated that he strongly objected to lowering tax rate on goods which were currently at higher rates. He suggested that for compensation, resources could be raised through environmental and tobacco cess and any shortfall sho....
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....e more equitable as the higher rate slab would apply on the wealthier sections of the society and the compensation kitty would be reduced because of taxes going to States. He further observed that presently, the combined rate of tax on normal cars was 38.5% (41.81% with cascading), for luxury cars was 41.5% (44.81% with cascading) and for aerated drinks was 39% (with cascading effect). He suggested to have a rate of 40% tax on luxury cars and aerated drinks. Summing up his proposal, he said that there should be five rates of 0% for food grains, 5%, 12%, 18%, 28% and 40% and the officers should fit the goods into the slabs of 12% and 18% taking into account the inflationary impact. He observed that some logical adjustments could also be done for goods falling in the slab of 28%. He stated that after the officers had carried out this exercise, it should be brought back to the Council for consideration. On gold and diamond, he stated that a view could be taken later on. He further observed that the average combined rate of tax on tobacco was in the range of 60%-65% and the House needed to take a call whether taxation on it should be kept separate from compensation and further whether ....
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....evenue collected by the Central Government from tobacco in 2015-16 was around Rs. 20,000 crores. A cess on tobacco and tobacco products at the rate of 37% (taking the GST rate at 28%) is expected to yield revenue of around Rs. 18,000 crores. The total yield for compensation from the four items, namely aerated drinks, pan masala, luxury cars and tobacco products plus the amount expected from the Clean Environment Cess would be around Rs. 55,000 crores. He further added that cess would be a part of the compensation law and a sunset clause could be introduced there. This would enable the Council to have a fresh look in regard to tax rate on these four commodities after the five year sunset period. He added that an additional slab of 40% would be open to public criticism. He also reminded that cess was to be raised only for a few States who needed compensation and any residual amount after five years would be shared with the States. He added that the Council could take a decision based on the facts as presented. 20. The Hon'ble Deputy Chief Minister of Gujarat suggested that a slab rate of 40% should be made part of GST tax rate instead of a cess. The Hon'ble Minister from Mah....
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....eople and a choice would have be to be made whether duty on such goods or on gold should be reduced. He observed that another option regarding gold was to reduce duty of customs on gold on which the Government ofIndia would take a view separately. He further suggested that after observing the experience of the first year, the Council could revisit the rate of tax on gold in the next year. The Chief Economic Advisor observed that it was important to take note that the incidence of tax on the luxury and demerit goods was not proposed to be brought down, though the optics was a different issue. He added that if the highest GST rate was kept at 28%, this could be looked upon as the demerit rate. However, if a 40% rate slab was kept, this would be the demerit rate and 28% would appear to be the standard rate which would look as a very high GST rate regime. 22. The Hon'ble Minister from Jammu & Kashmir observed that no category of goods should be exempt and pandering to cultural sensitivities of different States would become unmanageable. He stated that there should be six rates in GST: 12% and 18% as standard rates, 6% and 26% as subsidiary rates, 0% and 40% as special rates. He ob....
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....reference to the summing up by the Hon'ble Chairperson, the Hon'ble Minister from West Bengal suggested that the GST rate of 40% could be kept for luxury cars, pan masala and aerated drinks and for tobacco, there could be a GST rate of 40% plus cess. He observed that by this rate structure, all States would get revenue and Centre would also get revenue for compensation. He advised not to be too sensitive about the world opinion as they were democratically elected representatives by the people of India, and in any case, India was a very attractive market. The Hon'ble Chairperson stated that any excess amount from the compensation kitty would be distributed between the States. He added that if at the end of the first year of the GST rollout, amount was found to be spare in the compensation fund, the incidence of cess could be reduced the next year and if there was a shortfall, the incidence of cess could be increased. The Hon'ble Minister from West Bengal reiterated the demand for a 40% tax rate for three items, namely luxury cars, pan masala and aerated drinks. The Hon'ble Chairperson stated that as observed by the Hon'ble Minister from Karnataka, a 40% tax b....
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....five years with an assured 14% revenue growth, this issue need not be discussed much. The Hon'ble Minister from Tamil Nadu stated that they did not want dependency on compensation as they had to survive on their own after five years. The Hon'ble Minister from Odisha and Tamil Nadu also supported the proposal of keeping a GST rate slab of 40%. The Hon'ble Chairperson stated that if compensation was funded from GST, it would not lead to additional tax burden on people. The Hon'ble Minister from Jammu & Kashmir disagreed and stated that it would constitute an additional burden as the incidence of taxation would have been lower without an additional cess. The Hon'ble Minister from West Bengal added that there was higher burden as no input tax credit was available on cess. The Hon'ble Minister from Punjab stated that the Central Government needed to have a cushion if compensation burden on the Centre went beyond Rs. 55,000 crores during the next year, which could occur as inflation rate was likely to be low but the annual revenue growth rate of States had been fixed at 14%. 27. The Hon'ble Minister from Punjab stated that not only food grains, but also ferti....
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.... for Agenda item 3, the Council adopted the following decisions in respect of bands of rates of tax in the GST regime and the compensation mechanism for five years: (i) There shall be a category of goods which shall be exempt from GST and this would include items like food grains. (ii) There shall be a low band of tax rate of 5% and would generally cover goods which presently attract combined tax rate of Central Excise and V AT (including cascading on account of these two taxes) between 3% and less than 9%. Such goods are normally consumed by the vulnerable sections of the society or have high impact on inflation. (iii) There shall be a standard tax rate of 12% and would generally cover goods which presently attract combined tax rate of Central Excise and VAT (including cascading on account of these two taxes) between 9% and less than 15%. (iv) There shall be another standard tax rate of 18% and would generally cover goods which presently attract combined tax rate of Central Excise and VAT between 15% and less than 21 % (including cascading on account of these two taxes) (v) There shall be a higher band of tax rate of28% and would generally cover goods which presently att....
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....hat items are presently attracting combined VAT and Central Excise tax rate of 28% or above and could be put into 18% rate slab taking into account the present context in which goods earlier considered as luxuries are now largely used by all segments of the society. The Committee shall bring the outcome of this exercise to the Council for further decision. (xv) The rate of tax on gold shall be decided by the Council after the completion of the fitment exercise as mentioned at serial number (xiv) above. Agenda Item 4: Provision for Cross-Empowerment to ensure Single Interface under GST (Outstanding agenda item from the 3rd GST Council Meeting) 30. This agenda item was taken up for discussion on 4 November, 2016. Initiating the discussion, the Secretary to the Council brought to the notice of the Members that the GSTN had earlier shared data of the existing taxpayers under VAT, Central Excise and Service tax as on 01.01.2016 and in the 3rd GST Council meeting held on 18-19 October 2016, the States were requested to send updated data upto 31 August 2016. He informed that while 19 States had sent updated data, the data from other States was only upto 1 st January 2016. He further i....
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....hould also remain on the table. The Hon'ble Minister from Andhra Pradesh supported Option II. He added that the cap of 5% audit suggested in Option N was acceptable and that the selection of 5% for audit should be done on a computerised basis. He added that all suppliers of services below Rs. 1.5 crore turnover should also be with the States and the issue of taxpayers paying composite tax on goods and services could be discussed further. He also suggested that IGST should be considered to be with the States for administration purpose. The Hon'ble Minister from UP recalled the decision of the Empowered Committee where it was decided that administration of taxpayers below the threshold of Rs. 1.5 crores should entirely be with the States. The Hon'ble Deputy Chief Minister from Delhi supported this suggestion and also added that audit should be capped at 5% and that the taxpayers for this should be selected on the basis of data analysis and not randomly. 32. The Hon'ble Minister from West Bengal recalled the unanimous decision of the Empowered Committee that taxpayers with turnover below Rs. 1.5 crore shall be with the States for both goods and services and those abov....
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....ed by the State Governments. The Chairman CBEC stated that the Central Government's suggestion to adopt Option IV needed to be viewed in a broader context. He pointed out that registrations were to be done by G'S'TN and all registrations were deemed to be done within three working days and were sent to the respective States. Similarly payments were done on the G'S'I'N and it went to the . respective States. The GSrn also handled the front-end process for return including throwing up mismatches for the input tax credit claims. He emphasized that as the basic processes were taken care of by the GSTN, there was a move towards a system where the taxpayers need not know his administrator. He further pointed out that the areas of contact were limited to returns or mismatches and for this, administrations could proceed further by scrutiny or audit process. He further pointed out that enforcement needed to be handled independently. He urged that in a scenario where interaction was reduced, Option IV was the most desirable in which both administrations would administer the entire tax base but they would largely be driven by concerns of audit and information. This wou....
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....s. 1.5 crore, whereas the State tax administration was dealing with small retailers. In Service tax, the Central administration was dealing with all taxpayers above the turnover threshold of Rs. 10 lakhs, He stated that the formulation for single interface in the 1 st GST Council meeting was made keeping these realities into account. However, given the objections raised by the Hon'ble Minister from West Bengal and the problems of lack of distinction between goods and services for certain sectors like works contracts and restaurants, one option could be to consider the proposal made by the Hon'ble Minister from Chhattisgarh. He also shared the apprehensions expressed to him by large service tax taxpayers regarding the inadequate capacity of the State tax administrations in the area of service tax and their unease in getting their returns assessed by them. He suggested that keeping these aspects in mind, an optimally acceptable solution needed to be worked out while the entire assessment process could converge eventually. 36. The Hon'ble Minister from U'P. stated that the concerns regarding large service providers could be addressed by algorithm based allocation of t....
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....r the quantum of tax, but not for the number of taxpayers. The Hon'ble Deputy Chief Minister of Delhi observed that in Delhi while the number of taxpayers below the turnover of Rs. 1.5 crore was 85%, they only accounted for 5% of revenue and that the 15% of taxpayers above the turnover of Rs. 1.5 crore accounted for 95% of revenue. The Hon'ble Minister from U.P. observed that even if registration of a taxpayer was automatic, co-location was important to ensure raising of demand where tax was not paid. The Hon'ble Minister from Telangana also supported the proposal to allow taxpayers below the turnover ofRs. 1.5 crore to be administered by States. 38. There was a discussion on the number of taxpayer base. Shri Upender Gupta, Commissioner, GST, CBEC stated that the total PAN matched taxpayer base which would be migrated to GST was .around 117 lakhs. He further mentioned that GSTN had informed that out of 117 lakh taxpayer presently registered Central Excise, Service Tax and V AT, PAN had been verified in case of 93 lakh taxpayers and all these 93 lakh taxpayers would be migrated in GST and GSTIN would be provided on a provisional basis. He requested that decision a....
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....ndicated that more than 60% of the traders had a turnover of less than Rs. 25 lakhs annually, but they contributed to only 2% of the revenues, which resulted in a high cost of collection. Similarly in case of services, around 70% of taxpayers had a turnover of less than Rs. 25 lakhs annually and they contributed to less than 3% of the total service tax paid. The Hon'ble Minister from Karnataka also advised against revisiting the exemption threshold and pointed out that in his State, around 60% - 65% assessees fell within the bracket of a turnover of up to Rs. 20 lakhs and they accounted for only 1 % of the revenue. The Hon'ble Minister from U'P. stated that in his State, only 3% of revenue was accounted for by taxpayers upto a turnover of Rs. 20 lakhs. The Hon 'ble Minister from Telangana observed that the decision regarding exemption threshold of Rs. 20 lakhs was taken to take small taxpayers out of the tax base. 40. The Hon'ble Minister from Karnataka agreed with the earlier observation of the Hon'ble Minister from Jammu & Kashmir that this subject involved a fair bit of turf issue. He observed that as fairly large number of potential assessees were outsi....
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....e Hon'ble Chairperson observed that the horizontal division did not have adequacy of numbers in respect of both the administrations. He further observed that the States' bureaucracy was also making a lot of statements to influence the decision. He again emphasized the need to ensure adequacy of work for both the administrations. 42. There was a discussion regarding the data of taxpayers particularly the number of taxpayers and the tax amount that would go out of the tax net due to increase in the taxable threshold from Rs. 10 lakhs to Rs. 20 lakhs. The Hon'ble Minister from West Bengal stated that for goods, about 38 lakh taxpayers would go out of the tax net out of 67 lakhs taxpayers. On the services side, he stated that about 20 lakh taxpayers would go out of the tax net out of 28.5 lakh taxpayers but the amount of revenue involved was not known. The Hon'ble Minister from Tamil Nadu observed that if after increasing the taxable threshold, 20 lakh Service Tax taxpayers were to go out of the tax net, and only 90,000 Service Tax taxpayers were to be left below the turnover of Rs. 1.5 crore, then such assessees would avoid payment of tax by splitting up their operati....
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.... the States and one-third to the Centre. The Hon'ble Minister from Kerala opposed this suggestion of vertical division. He observed that the Central tax administration did not have officers to reach tax payers at the taluka and the block level and the revenue paid by the taxpayers below Rs. 1.5 crore turnover was very small. The Hon'ble Minister from Telangana also supported this view and observed that the State officers were present in every nook and corner of the State and experienced officers could deal with large taxpayers. The Hon'ble Minister from Tamil Nadu also opposed the proposal of the Hon'ble Deputy Chief Minister of Gujarat and stated that this would lead to considerable loss of taxpayer base to the States. The Hon'ble Minister from Assam supported the proposal of the Hon'ble Deputy Chief Minister of Gujarat and reminded the House that the Central Government had always handled the Service Tax taxpayers below Rs. 1.5 crore. He observed that there was expertise in the administrations of the Central and the State Governments and both should be used. The Hon'ble Minister from Maharashtra and the Hon'ble Chief Minister of Puducherry also supp....
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....a need to look at the existing workforce and the possibility of redeploying one-third of the workforce of both the Central and the State tax administrations. However, subsequently he also observed that the entire taxpayer base might not shrink because dealers making inter-State supply would need to be registered irrespecti ve of the turnover threshold. 46. The Hon 'ble Minister from Chhattisgarh reiterated his proposal to go by the decision of the 1st meeting of the Council with the modification that the taxpayers in the sectors of hotel, restaurant and works contract should be with the States. The Hon 'ble Minister from Karnataka suggested to add Information Technology to this list as they also paid a big component of VAT. The Hon'ble Minister from Jammu & Kashmir suggested to go with the suggestion of the Hon'ble Minister from Tamil Nadu or have one-third/two-third division. He also suggested to start work on a federal tax bureaucracy. The Hon'ble Minister from Tamil Nadu also requested to provide data regarding the number of taxpayers and the revenue that would go out of the tax net due to increase in exemption threshold from Rs. 10 lakhs to Rs. 20 lakhs. 4....
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....hnudu Shri Himanta Biswa Sarma Shri Bijendra Prasad Yadav Shri Amar Agrawal Shri Prakash Chaudhary Dr Haseeb A. Drabu Deputy Chief Minister Minister of Finance, Planning & Commercial taxes Minister of Finance Minister for Commercial Taxes Minister of Commercial Taxes Minister for Excise and Taxation Minister of Finance Minister, Urban Development, Housing & Transport Minister for Agriculture Minister of Finance Minister of Finance Minister of Taxation 18 Mizoram Shri Lalsawta 19 Odisha 20 Puducherry 21 Punjab 22 Rajasthan Shri Pradip Kumar Amat Shri M.O.F.H. Shahjahan Shri Parminder Singh Dhindsa Shri Rajpal Singh Shekhawat 23 Sikkim Shri R.B. Subba 24 Tamil Nadu Shri K.Pandiarajan Shri Etela Rajender Shri Bhanu Lal Saha Minister of Finance Minister of Finance Minister for Revenue Minister of Finance Minister for Local Self Government & Urban Development Minister for HRD, Law & Parliamentary Affairs Minister for School Education & Sports & Youth Welfare Minister of Finance Minister of Finance 25 Telangana 26 Tripura 27 Uttar Pradesh Shri Abhishek Mishra Minister for Vocational Education and Skill Development 28 West B....
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....attisgarh Shri S.L. Agrawal 37 Delhi Shri H. Rajesh Prasad 38 Delhi Shri R.K. Mishra 39 Delhi Anand Tiwari 40 Goa 41 Gujarat Dr. P.D. Vaghela 42 Gujarat Ms. Mona Khandhar 43 Haryana Shri Sanjeev Kaushal 44 Haryana 45 Haryana 46 Himachal Pradesh Shri Vidya Sagar Shri Sanjay Bhardwaj 47 Himachal Pradesh Shri K.L. Negi 48 Jammu & Kashmir Shri Navin K. Choudhary 49 Jammu & Kashmir Shri P.I. Khateeb 50 Jammu & Kashmir Shri P.K. Bhat 51 Jharkhand 52 Jharkhand 53 Karnataka 54 Kerala Shri Ritvik Pandey Shri P. Marapandiyan 55 Kerala Shri Rajan Khobragade 56 Madhya Pradesh Shri Raghwendra Kumar Arunachal Pradesh Shri Marnya Ete Shri Anurag Goel Ms. Sujata Chaturvedi Shri Arun Kumar Mishra Shri Dipak Bandekar Shri Shyamal Misra Shri Ranjan Kumar Sinha Shri Sanjay Kumar Prasad Commissioner, Industry Commissioner, Tax Principal Secretary-cum-Commissioner, Commercial Taxes Additional Secretary, Commercial Taxes Assistant Commissioner Secretary, Finance & Commercial Tax Commissioner, Commercial Taxes Additional Commissioner, Commercial Taxes Commissioner, VAT Special Commissioner, Policy Joint Commissioner, VAT Commiss....