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Goods and Services Tax

Committees

(1) A Joint Working Group on GST was formed on 10.05.2007.  The members of this group were Adivsor to Hon’ble Union Finance Minister (Co-convener), Member Secretary, Empowered Committee of State Finance Ministers(Co-convener), Joint Secretary (Sales Tax), Government of India, Joint Secretary (TRU-I), Government of India, Joint Secretary (TRU-II), Government of India, Joint Secretary (DBK), Government of India and Secretaries/Principal Secretaries (Finance/Taxation) of all the States/UTs.

The report of the Joint Working Group was submitted to the Empowered Committee on 19.11.2007 after taking into consideration the reports of the sub-working groups as mentioned below.


Three sub-working groups were formed on 12.09.2007 under the Joint Working Group

 

The Report of the Joint Working Group was to be considered by a Committee of Principal Secretaries/Secretaries (Finance/Taxation) & Commissioner (Commercial/Sales/Trade Taxes/VAT) of all the States/UTs, Joint Secretary (TRU-I), Government of India, Joint Secretary (TRU-II), Government of India, Commissioner (Customs, Pune), Government of India, Adviser to Hon’ble Union Finance Minister and the Member Secretary, Empowered Committee of State Finance Ministers and also to recommend the rate structure of the Central GST and the State GST for services, Revenue Neutral Rates (RNR) for each State and the Centre, methodology of apportionment of the State GST for services amongst the States, exemption list both for goods and services and need for compensation in initial years of implementation of GST.

This report was submitted before Empowered Committee on 28.01.2008.

Based on these reports, the views of the Empowered Committee on the Model and Roadmap of GST was submitted to the Union Finance Minister on 30.04.2008.


(2) A Committee of Secretaries (Finance/Taxation) and Commissioners were formed to identify the deviations in VAT/floor rates from the EC recommended rates and sort them out in the categories of local nature, which do not affect the other States’ revenues, which are socially and politically sensitive, which affect the revenue of other States, the various Composition Schemes adopted by the different states for work contracts, restaurants, etc., the Industrial incentives given by the various States, the commodities which have been treated as Industrial inputs by various States apart form the already agreed list of Industrial inputs, and  make suitable recommendations for the consideration of the Empowered Committee on 14.07.2008.

This Committee was divided into four sub-committees which had following members:-

 

(3) The views of Government of India on the Model and Roadmap of GST was received on 12.12.2008 and Empowered Committee on 16.12.2008 formed a Committee of Principal Secretaries/Secretaries and Commissioner of Trade Taxes of all the States to consider the revised recommendations received from the Government of India and also to work out the State GST and Central GST rates.They submitted their report on January, 2009 before the Empowered Committee.

 

(4) The next Working group on GST consisting of Principal Secretaries/Secretaries (Finance/Taxation), Commissioners of different States and senior representatives of Government of India was formed on 21.1.2009 to give their recommendations on the rules and principles of taxing the transactions of services including inter-state services, on the commodities and services that should be kept in the exempted list (presuming that there would be one single rate of the State GST and one single rate for the Central GST).  This group can also deliberate upon whether Natural Gas should or should not be brought under the GST regime and also to finalize the model suggested for inter-state transaction/movement of goods including stock transfers in consultation with the State Bank of India and some other nationalized banks, computerization and other issues.

This Working Group was divided into three sub-working groups on 10.02.2009 with the following members and mandates.

 

(5) The Empowered Committee then took a detailed view on the recommendations of the Working Group of officials and other related matters and presented on 10.11.2009 in presence of Union Finance Minister, the First Discussion Paper alongwith Annexure on Frequently Asked Questions and Answers on GST, for discussion with industry, trade, agriculture and people at large.  The First Discussion Paper is available in the Public Forum (www.tinxsys.com and finmin.nic.in). 


(6)  A Sub-group consisting of Director (State Taxes), Principal Secretaries/Secretaries (Finance/Taxation) and Commissioners of VAT/Commercial Taxes of the States of Assam, Bihar, West Bengal, Kerala, Tamil Nadu, Orissa, Maharashtra, Gujarat, Madhya Pradesh, Himachal Pradesh, Jammu & Kashmir and Haryana to suggest utilization of interest income of Rs.30 crores corpus fund received from the Government of India was formed on 8.04.2011.  This group have submitted their report on 20.05.2011 and 28.06.2011.


 

(A) Sub-Working group-I was to identify the Central Taxes and State Taxes which posses properties to be appropriately subsumed under GST.  

The report was submitted on 25th October, 2007.

This group consisted of Principal Secretaries/Secretaries (Finance/Taxation) & Commissioner of the States of Jammu & Kashmir, Uttarakhand, Sikkim, Tamil Nadu, Haryana, Tripura, Goa, Manipur, Daman & Diu and Dadra and Nagar Haveli, Delhi, Gujarat (Co-convener) and Joint Secretary (TRU-I), Government of India (Co-convener).

 

(A)  The sub-committee-I consisted of Principal Secretaries/Secretaries (Finance/Taxation) & Commissioner of the States of Jammu & Kashmir, Himachal Pradesh, Uttarakhand, Haryana, Uttar Pradesh, Rajasthan, Chandigarh, Delhi (Co-convener) and Punjab (Co-convener).

The report was submitted on 11th December, 2008.

(A)  Sub-Working group-I was to give their recommendations on the rules and principles of taxing the transactions of services including inter-state services.


This group consisted of Principal Secretaries/Secretaries (Finance/Taxation) & Commissioner (Commercial/Sales/Trade Taxes/VAT) of Assam, Dadra & Nagar Haveli, Delhi, Gujarat, Jammu & Kashmir, Karnataka, Orissa, Punjab, Tamil Nadu, Uttar Pradesh, West Bengal, Maharashtra (Co-convener), Commissioner (Customs, Pune), Government of India and Joint Secretary (TRU-II), Government of India (Co-convener)

The report was submitted on 29th June, 2009.



 

 

(C)  Sub-Working group-III was to suggest base and rate structure of GST, problems faced during inter-State transactions, how exempted goods and services and Non-VAT items such as petroleum goods and alcohol might be treated under the new regime. 

This group consisted of Principal Secretaries/Secretaries (Finance/Taxation) & Commissioner of the States of Assam, Orissa, Bihar, Chhattisgarh, Andhra Pradesh, Punjab, Mizoram, Chandigarh, Rajasthan, Maharashtra (Co-convener) and Joint Secretary (DBK), Government of India (Co-convener).

The report was submitted on 29th October, 2007.

(C) The sub-committee-III consisted of Principal Secretaries/Secretaries (Finance/Taxation) & Commissioner of the States of Gujarat, Madhya Pradesh, Chhattisgarh, Dadra & Nagar Haveli, Daman & Diu, Maharashtra (Co-convener) and Goa (Co-convener).

The report was submitted on 15th December, 2008.

 

(D) The sub-committee-IV consisted of Principal Secretaries/Secretaries (Finance/Taxation) & Commissioner of the States of Andhra Pradesh, Kerala, Puducherry, Tamil Nadu (Co-convener) and Karnataka (Co-convener).

The report was submitted on 18th October, 2008.


(C) Sub-Working group-III was to give their recommendations on finalization of the model suggested for inter-state transaction/movement of goods including stock transfers in consultation with the State Bank of India and some other nationalized banks, computerisation and other issues.

 
This group consisted of Principal Secretaries/Secretaries (Finance/Taxation) & Commissioner (Commercial/Sales/Trade Taxes/VAT) of Andhra Pradesh, Arunachal Pradesh, Bihar, Chhattisgarh, Chandigarh, Delhi, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Kerala, Karnataka, Madhya Pradesh, Maharashtra, Meghalaya, Mizoram, Nagaland, Orissa, Rajasthan, Tamil Nadu (Co-convener), Director (State Taxes), and Joint Secretary (TRU-I) (Co-convener).


The report was submitted on 29th July, 2009.