This informative presentation has the latest information on establishment of GST Council in India, its Composition, Functions and other useful tit bits.

1. CA. ANSHUMAN A.S.
M C O M , L L B ,
F C A , F C S , F C M A , D I R M ( I C A ) , D I S A ( I S A )
GST COUNCIL

2. Recent Developments
Rajyasabha
Passes
Constitution
Amendment Bill
Loksabha
Ratifies the
Amendments
Various States
Ratify the Bill
under
Article 368
Presidential
Assent on
08.09.2016 GST Council will
be formed on or
before
10.11.2016
Section 12 has
come into force
on 12.09.2016

3. Formation of the GST Secretariat
1 Addl. Secretary
4 Commissioners
Manned by
Central and State
Officers
First Meeting on
22nd and 23rd
Sept, 2016
Funded entirely
by Central Govt.

4. Composition of GST Council
Union Finance
Minister, Chairperson
To be Elected, Vice
Chairperson
Union Minister of
State,
Revenue/Finance,
Member
Finance/Taxation/Any
Other Minister of Each
State, Member
Chairman, CBEC, Ex-
Officio Permanent
Invitee
Union Revenue
Secretary,
Ex-Officio Secretary

5. Mandates for the GST Council
Council Shall make Recommendation
to The Union and The States, Regarding,
Taxes to be
Subsumed
Taxed and Exempted
Goods and Services
Model GST Law
Threshold Limit Rates of Tax
Special Rate for
Addl. Resources
Special Status for
Some States
Any Other Matter
Inclusion of
Petroleum Products
Guided by need for Harmonised Structure of GST,
Development of Harmonised National Market

6. Rules of Meetings
50%
Quorum
3/4th Majority of Weighted Votes
1/3rd
Weight to
Central
Govt.
2/3rd Weight to State
Govts. taken together

7. Miscellaneous
Proceedings not Invalid, just because of
a. Any vacancy in the Council
b. Any defect in Constitution
c. Any defect in appointment of a
member
d. Procedural irregularity not affecting
merits of Case
Council may
•Determine the procedure in performance
of its functions
•Decide about the modalities of resolving
disputes arising out of its
recommendations.

8. The parting words...