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Minutes of the 17th GST Council Meeting held on 18 June 2017 - GST - 17th GST Council Meeting

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..... on 9(4) of the CGST Act, 2017 iv. Fund Settlement Rules v. Authorization of Banks for GST collection vi. Power to be exercised under Sections 37, 38 and 39 of the Central Goods and Services Tax Act, 2017 5. Date of the next meeting of the GST Council Discussion on Agenda Items Agenda Item 1: Confirmation of the Minutes of the 16th GST Council Meeting held on 11 June, 2017: 3. The Hon'ble Chairperson welcomed all the Members to the 17th Council Meeting and invited comments of the Hon'ble Members on the draft Minutes of the 16th Meeting of the Council (hereinafter referred to as 'Minutes') held on 11 June, 2017 before its confirmation. 4.1. The Secretary, GST Council (hereinafter referred to as 'Secretary') invited the Chairman, CBEC to lay before the Council requests received regarding the Minutes. Chairman, CBEC stated that a written request was received from the Joint Commissioner, Odisha to include the version of the Hon'ble Minister from Odisha in paragraph 10.8 of the Minutes as follows: "The Hon'b1e Minister from Odisha stated that Odia films were exempt in Odisha. He was of the view that the regional film made in the regional language shou .....

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..... Cycles above 500 cc; and wet grinder, air compressors and weighing machineries, and electrical apparatus irrespective of capacity should be brought down to 18%." The Council agreed to include the speech of the Hon'ble Minister from Tamil Nadu in the Minutes. 4.4.1. Shri V.P. Singh, CCT, Punjab referred to the Minutes on page 21 of the detailed Agenda Notes for the I 7th GST Council Meeting (hereinafter referred to as 'Agenda Notes') in respect of textile where the Hon’ble Minister from Punjab had requested that tax rate on man-made fibre be kept at 18%, for yam at 12% and for cloth at 5%. He added that it was recorded in the Minutes that the Council decided not to change rates for man-made fibre and yarn while it was not so and that no finality was achieved on the issue. He further added that a detailed proposal was to be sent before deciding on the issue. The Secretary mentioned that there was no such proposal to take a decision subsequently. Moreover, he added that this was a major revenue item and that it would not be possible to change the rate on the same. He further added that the Council did not agree to deciding the rates later. Shri V .K. Garg, Advi .....

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Minutes of the 17th GST Council Meeting held on 18 June 2017 - GST

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..... structure. He requested to consider it as it was an all India issue. The third point he raised was regarding drawback (DBK) rates on textile exports as 40% of textiles were exported. He wondered what would be the DBK rates on fabric as there would be 5% duty plus embedded taxes. He requested to address the issue regarding export and power loom sector. 4.4.3. The Secretary mentioned that all these points had been considered and that if imports were increasing from China and other countries, basic customs import duty could be raised. However, the Secretary raised an apprehension that there would be problems if imports were from countries with whom India had Free Trade Agreements (FTAs) and those problems were not in respect of textile alone but in respect of all goods. The Chief Economic Adviser observed that on imports, basic customs duty could be increased, however there would be a problem in case of imports from FT A countries. He added that in respect of exports, the current DBK structure could be kept until the impact of GST rates on exports was examined after GST was rolled out. The Secretary mentioned that DBK rates needed to be modified as DBK rates had two components i.e. cu .....

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..... ble Minister from Mizoram stated that it was recorded in the Minutes that no clear decision was taken regarding the applicability of increased threshold from ₹ 50 lakh to ₹ 75 lakh under the composition scheme to the Special Category States. The Secretary stated that there was a separate agenda on this issue. 4.6. Shri R.K. Tiwari, Additional Chief Secretary (ACS), Uttar Pradesh, stated that in paragraph 8.4 of the Minutes, there was an error showing revenue loss to the tune of ₹ 50,000 crore which should be ₹ 5,000 crore. The Secretary informed that this was a typographical error and it should be read as ₹ 5,000 crore in place of ₹ 50,000 crore. 4.7. The Hon’ble Finance Minister from Uttar Pradesh referred to their request on paragraph 8.17 (vii) of page 15 of the Agenda Notes where items like singhada and makhana were requested to be exempted. The Secretary raised a question whether these goods would fall in the category of dry fruits. The Hon'ble Minister from Jammu & Kashmir also proposed to exempt walnut and other dry fruits. After discussions, the Hon'ble Chairperson and the Council agreed to fix the GST rate at 5% on drie .....

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..... bricks and rate of tax for supply of food and drinks in restaurants without air-conditioning should be brought down to 5%; frames and mountings for spectacles, and attachments of tractors should be taxed at 12%; cess should be restricted to Motor Cycles above 500 cc; and wet grinder, air compressors and weighing machineries, and electrical apparatus irrespective of capacity should be brought down to 18%." (iv) To replace, in paragraph 8.4 of the Minutes, ₹ 50,000 crore with ₹ 5,000 crore. 4.10. ln addition, it was decided to include dried singhada and makhana in the list of 5% GST items. Agenda Item 2: Approval of draft GST Rules and related Forms: 5. Introducing this Agenda item, the Secretary asked Chairman, CBEC to brief the Council on the agenda pertaining to Rules. The Hon'ble Deputy Chief Minister from Delhi requested to first take up Rules for E-Way Bill and Anti-profiteering. The Secretary informed the Council that during the officers' meeting prior to the 17th GST Council Meeting, three other rules for Advance Ruling, Appeals and Revisions and Assessment and Audit were also discussed and some modifications were suggested and that the Council may a .....

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..... , he stated that during the course of movement from Narela to Greater Kailash in Delhi, checks at several transit points would create problems for traders. Chairman, CBEC was of the view that thee-Way bill should not be required within the city. The Hon’ble Minister from Chhattisgarh stated that the e-Way bill system should not be brought from 1 July 2017. He added that in Chhattisgarh, all physical check posts had been removed and that any matter relating to evasion of taxes should be addressed through enforcement action. The Hon'ble Minister from Madhya Pradesh also supported Chhattisgarh's point of view and mentioned that it would be alright to wait for 2-3 months and then decide on its implementation. 5.4.2. The Hon'ble Minister from Bihar informed that Bihar had boundaries with Nepal and Bhutan and if there was no e-Way bill system in force, there would be lot of problems and the same issue applied to the North-Eastern States as well. He suggested that till thee-Way bill system was not finalized, check-posts should continue in the States. He further stated that since there was a provision in the Law for the implementation of e-Way Bill and the same had been p .....

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..... -city movement. Dr. M.P. Ravi Prasad, Joint Commissioner, Commercial Taxes, Karnataka stated that his State had an e-Way bill system for the last 3 years and that trade had welcomed it. He added that physical checks had been reduced and for this, the e-Way Bill system in his State, i.e. e-SUGAM had received awards. 5.4.4. The Hon'ble Minister from Assam stated that Section 68 of the CGST Act provided fore-Way bill and that in its absence, there would be massive evasion of tax and would create the need to bring the static check posts leading to harassment and corruption. He added that intra-city movement could be relaxed. Shri J. Syamala Rao, CCT, Andhra Pradesh stated that in its absence, 20%-30% evaders would drive genuine taxpayers out.Shri TuhinKanta Pandey, Principal Secretary (Finance), Odisha stated that presently the State of Odisha has an e-Way Bill system for inter-state movement and not for intra-state movement and in principle, the State was against the implementation of e-Way Bill system. He explained that when one-to-one invoice matching was available in the system, there was no need for an e-Way Bill. He added that this would increase the compliance burden and tha .....

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..... r wondered as to why retired judges needed to be brought as Chairman of the Authority and why retired officers could not be considered. He opined that judges did not understand the tax complications and suggested that the Authority should be headed by officers and not judges. The Hon'ble Minister from Kerala asked what the exact meaning of "profiteering" was and that benchmark information was required. 5.5.2. The Chief Economic Adviser stated that there were already two meetings on this issue and that a sunset clause of 9 months to one year needed to be provided. He added that this was a transition provision and would lead to harassment and in the long run, it should die. The Hon'ble Minister from Goa stated that the narrative should change and we should trust the countrymen. He added that judges came into the picture when something wrong happened and that competent officers could apply their mind much better. Shri Somesh Kumar, Principal Secretary (Finance), Telangana stated that he did not agree with the sunset clause because rates would change frequently. Ms. Sujata Chaturvedi, Principal Secretary and CCT, Bihar suggested that there was no provision for any sun .....

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..... not good. He further added that Government officers had some bindings of conduct rules and would be more effective. 5.5.5. Shri Raghwendra Kumar Singh, CCT, Madhya Pradesh stated that there should be suo-motu provisions for initiating investigation where profiteering was observed by the Government. The Hon'ble Chairperson stated that this body could comprise of technically qualified people from the State as well as the Centre.The Secretary stated that to have a deterrent effect on profiteering, it was necessary to constitute the Authority as early as possible, headed by a retired or even serving Secretary-rank officer and four other Members.He added that a Search Panel needed to be constituted to suggest names for the Authority so that they could put up names for approval in the next meeting. The Hon'ble Minister from Kerala reiterated that "anti-profiteering" was still not defined and there needed to be clarity on this. Chairman, CBEC, in response, read out the Section 171(1) of the CGST Act which gave the definition of profiteering. The Adviser to the Chief Minister, Punjab stated that profit should be carefully defined as to whether it referred to profit at th .....

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..... t be would go by the consensus of the other North-Eastern States. The Hon’ble Chief Minister from Puducherry requested that his State also be included along with the Special Category States for this provision. The Hon'ble Deputy Chief Minister from Manipur also supported the proposal to retain the annual turnover threshold of ₹ 50 lakh for Special Category States. The Hon’ble Minister from Jammu & Kashmir said that though his State was included in the list of Special Category States, he requested that his State may not be included with the Special Category States for this provision and that he would like the annual turnover threshold of ₹ 75 lakh to be applicable to his State. He also added that even in the case of the annual turnover threshold of ₹ 20 lakh for exemption from registration under GST, he preferred that the same may apply to his State and not the reduced threshold of ₹ 10 lakh which was applicable to the Special Category States. The Secretary informed that the threshold limits of ₹ 20 lakh and ₹ 10 lakh for registration under GST were provided in the Law itself and hence, modification for Jammu & Kashmir woul .....

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..... ail and proposed two options for the consideration of the Council. These two options are enumerated as follows - i. Whether to allow ITC of GST paid on ships which would provide level playing field to shipping lines which go for outright purchase of vessels/ships/tankers or ii. Whether to exempt 5% CSGT and SGST/ IGST on ships/vessels/dredger/tankers as recommended by the Ministry of Shipping. 7.2.2 The Secretary suggested that Option (i), i.e. allowing ITC of GST paid on ships which would provide level playing field to shipping lines which go for outright purchase of vessels/ships/tankers could be approved by the Council. The Council approved Option (i). The Adviser (Financial Resources) to Chief Minister, Punjab sought a clarification as to how could service tax be paid on the transportation service if the same is included in CIF value of inputs, which is subjected to import duty. It was clarified by Shri Amitabh Kumar, Joint Secretary (TRU-ll) that the service aspect is subjected to service tax in accordance with various pronouncements of the Apex Court. Moreover, under GST, IGST would be levied which is set off as its lTC is available. 7.2.3 In respect of the agenda item on IGS .....

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..... ted by the State of Kerala to tax lottery tickets at the rate of 28% of face value (MRP of lottery tickets sold). He stated that under both the options, GST may be levied by the State Governments on the first point of sale by the State Government to the lottery distributor or the sole selling agent appointed by the State Government and to exempt agents/stockists below the distributor. He explained that the lottery organising States (Sikkim, Arunachal Pradesh, Nagai and and Assam) earned royalty and the earnings out of it would be reduced if the rate of tax was high and keeping this in view, the States of North-East had favoured the option of charging tax at the rate of 5% on face value of lottery tickets. He also added that these States got a very small amount of revenue, and therefore, this was an important source of revenue for them. 7.3.3. Starting the discussion on this agenda item, the Hon'ble Minister from Nagaland stated that his State was an Organising State of lottery and if the rate of tax on lottery was kept high, it would affect the royalty revenue as the number of buyers of lottery tickets would shrink. He suggested that tax rate on lottery tickets should be reason .....

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..... tery Trade and Allied Industries; it was the States who were running lotteries and only the States' data could be authentic. He reminded that profit earned from lotteries went to the State treasury for developmental works. He added that in order to curb manipulation, the rate of tax on lotteries should be 28% on face value. 7.3.5. The Hon'ble Minister from Sikkim stated that the tax rate of 28% on face value would hit their revenue and reminded that earnings from lotteries and tourism were their main sources of revenue. The Hon'ble Minister from Kerala stated that lottery was being run by profiteers and was creating legal and social problems in the State. He reiterated his guarantee regarding giving minimum revenue to the North-Eastern States. He stated that as per his information, lottery agents in anticipation of a lower tax rate, had already selected their officers and appointed sub-agents to take advantage of the situation. The Hon'ble Minister from Mizoram observed that the States had diverse interests and had unequal resources. He observed that vendors of lottery in his State had outsourced this activity to agents in West Bengal, Maharashtra, etc. He stated th .....

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..... ast 12% or 18%. He added that no item which had negative connotation should be kept in the tax slab of 5%. The Hon'ble Chief Minister of Puducherry stated that the dispute was between the State-run lotteries and the State-authorised lotteries. He observed that this was an important source of revenue for the North-Eastern States. He added that in southern India, lottery was banned in many States. He expressed that there was a need to find a middle ground by which the royalty income of the North-Eastern States could be protected and the revenue of States like Kerala was also protected. The Hon'ble Chairperson stated that gambling and horse racing were being taxed at the rate of 28% and it might not be desirable to tax lottery at the rate of 5%. Shri V.P. Singh, Excise and Taxation Commissioner, Punjab, stated that his State supported taxation on lottery at the rate of 28% on its MRP minus prize pay-out. The Adviser (Financial Resources) to Chief Minister, Punjab, stated that lottery should be taxed like the insurance sector, where certain amount of premium went towards investment and the amount taxed was the premium amount minus the investment amount. He suggested that concep .....

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..... racing at the same rate but at a lower rate. The Hon'ble Chairperson stated that it had already been decided that the rates of tax already approved should not be reopened. The Hon'ble Minister from Kerala stated that lottery had three elements, namely - commission, prize money and profit (or revenue earned by the State) and observed that the price of lottery as well as prize money would remain the same and only profit margin would come down. This would discourage private players to operate in the field of lottery. He stated that the law to control this activity was no longer in force. The Hon'ble Chairperson requested for views of the Hon’ble Members on the possible rate of tax on lottery. The Hon'ble Ministers from Bihar and Assam supported the rate of tax at 12% on face value of the ticket. The Hon'ble Minister from Chhattisgarh supported the rate of tax at 28% on MRP of lottery ticket sold less the prize pay-out. The Hon'ble Minister from Jammu & Kashmir suggested to tax lottery at a higher rate and also impose cess on it but did not support the proposal to deduct the prize money payout from the price of the ticket. The Hon'ble Minister fro .....

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..... y high rate. He added that socially, such kind of activity could not be eradicated by prescribing a high rate of tax. 7.3.11. The Hon'ble Chairperson observed that till now, the Council had already decided other issues by consensus but on this issue, the Hon'ble Minister from Kerala had very strong views which needed to be balanced with the views of the North-Eastern States. The Hon'ble Minister from Kerala reiterated that he was willing to sign a written guarantee by assuring the same revenue to the North-Eastern States under GST system as they were getting till today. The Adviser (Financial Resources) to Chief Minister, Punjab, stated that as lottery was being sold as goods, the supply would be where the lottery was sold and that the tax revenue would not go to the North-Eastern States. The Hon'ble Chairperson stated that the amount of royalty accruing to the North-Eastern States would get affected due to high rate of tax. The Hon'ble Chairperson observed that a very high rate of tax could lead to undesirable activities like matka. The Hon'ble Minister from Mizoram stated that the discussion was on the basis of the present scenario whereas under the GST re .....

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..... sive of GST) b. Lottery authorized by State Governments - 28% offace value of lottery ticket (Face Value to be inclusive of GST) (ii) Tax can be levied by the State Governments on the first point of sale by the State Government to the lottery distributor or the sole selling agent appointed by the State Government on reverse charge basis and to exempt agents/stockists below the distributor. Agenda Item 4: Any other agenda item with the permission of the Chairperson: 8.1 High Sea Sales This agenda item was not taken up for discussion, and it was deferred. 8.2. Notification of remaining sections of the Central Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017 from 1st July, 2017 and power to GST Implementation Committee 8.2.1. Under this agenda item, the Secretary proposed that the Council may approve the notification of remaining sections of the CGST Act, 2017 and IGST Act, 2017 from 1 July, 2017. He further proposed that the Council may delegate the power to GIC to decide that certain Sections of the Act may not be notified from the said date and that the Council may also delegate the power to GIC to extend the date of notification of Sections, earlier .....

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..... th, the value of which was five thousand rupees or less received by a registered person from an unregistered person per day may be exempted from the application of sub-section (4) of section 9 by exercising the power of exemption under Section 11 of the CGST Act. The Hon'ble Minister from Bihar supported this suggestion. Joint Commissioner, Commercial Tax, Karnataka stated that his State would not favour such a proposal. The CCT, Gujarat stated that only Government departments making TDS needed to be exempted from this provision. The CCT, West Bengal stated that every Government department needed to be registered and should be exempted. The Secretary agreed to this. The CCT, Andhra Pradesh stated that if an exemption of ₹ 5,000 was allowed under Section 9(4) of the CGGST Act per day per supplier, it amounted to a total of ₹ 18 lakh per year per supplier and that the threshold for exemption from registration itself was ₹ 20 lakh. The Hon'ble Minister from Assam and the Adviser (Financial Resources) to the CM, Punjab supported the proposal to keep an exemption of ₹ 5,000 per day under Section 9 (4). 8.3.3. In respect of the Agenda Item on Exemption to .....

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..... ted in Paragraph 85 of the GST Payment Process Report. The 24 banks are as follows: 1. Allahabad Bank 2. Andhra Bank 3. Axis Bank 4. Bank of Baroda 5. Bank of India 6. Bank of Maharashtra 7. Canara Bank 8. Central Bank of lndia 9. Corporation Bank 10. Dena Bank 11. HDFC Bank 12. ICICI Bank 13. IDBI Bank 14. Indian Bank 15. Indian Overseas Bank 16. Oriental Bank of Commerce 17. Punjab and Sind Bank 18. Punjab National Bank 19. State Bank of India 20. Syndicate Bank 21 UCO Bank 22. Union Bank of India 23. United Bank of India 24. Vijaya Bank 8.5.2. The Secretary added that J&K Bank had recently been authorized for conduct of Government business by the Reserve Bank of India (RBI) and that it was proposed to authorize J&K Bank also to collect GST. 8.5.3. In respect of the Agenda Item on Authorization of Banks for GST collection, the Council approved 24 banks to collect GST and also provisionally allowed J&K Bank to collect GST subject to final assessment and approval by the Principal Chief Controller of Accounts, CBEC. 8.6.Power to be exercised under Sections 37, 38 and 39 of the Central Goods and Services Tax Act, 2017 8.6.1. Introducing this agenda item, the Secretary sta .....

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..... resolved and that a dedicated helpdesk was handling migration issues and resolving problems faced by assessees. 8.6.3. Shri Saswat Mishra, CCT Odisba stated that 66 lakh assessees had been activated but all of them had not migrated. He added that only about 52% of assesses previously registered with the Central Government and 41% of assessees previously registered with the State Government had obtained an ARN (Application Reference Number). He further added that no training had been provided on the backend system and that master trainers had been imparting training only on the frontend system. 8.6.4. Shri Prakash Kumar, CEO, GSTN stated that so far, only the Income Tax Department provided digital signatures and that it was a new thing for majority of taxpayers under indirect taxes. He further informed that those with a valid registration and PAN could be migrated as per law and that the provisional ' id' that had been provided was nothing but the GST Registration Number and that supplies could be made. 8.6.5. The Hon’ble Chairperson stated that once the registration started again from 25 June 2017 and implementation started from 1 July 2017, then there would be enoug .....

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..... try. The Hon'ble Minister from Bihar requested that palm and date jaggery and all kinds of non-intoxicating neera be exempted from tax in view of the immense potential for small entrepreneurs and the beneficial effects of neera on health.The Hon'ble Minister from Kerala stated that there needed to be a final round of discussion on fitment. The Hon'ble Minister from Telangana suggested that the infrastructure projects of drinking water supply, housing, irrigation projects and Road & Buildings (R&B) works taken up by the State Government, which are essential for improving the quality of living, may be taxed at the rate of 5%. The Hon'ble Chief Minister from Puducherry and the Hon'ble Ministers from Jammu & Kashmirand Rajasthan also requested for reconsideration of fitment of certain items. The Hon'ble Chairperson stated that States could keep sending their representations on fitment and that these would be considered. 8.7.2. The Hon'ble Minister from Goa stated that tourism would be affected if the current rate of 28% for hotel rooms costing ₹ 5,000 per day and above prevailed and that hotel rates were cheaper in other South East Asian co .....

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..... Tobacco and manufactured tobacco substitutes (24) 8.9. Other Items- Connectivity issues 8.9.1. The Hon'ble Minister from Mizoram stated that they were facing problems in migration due to connectivity issues with BSNL and NlC. The Hon'ble Chairperson stated that a meeting needed to be organized with BSNL of all the North-Eastern States to discuss connectivity issues. 8.10 Other Items -Delegation to GST Implementation Committee (GIC) 8.10.1 The Secretary informed that before the roll out of GST on 1 July 2017 and after the roll out, many urgent decisions may be required to be taken, which require approval of the Council. It may not always be possible to call meetings of the Council again and again at short notice. Therefore, the GST Council may delegate powers to GST Implementation Committee to decide on urgent matters, and the decisions taken in GIC would be circulated amongst the Council Members and their views/ comments sought within 2 days. After suitably incorporating comments/ views of the Council members, the decision would then be implemented after obtaining the approval of the Hon'ble Chairperson of the Council. Such decisions taken by GIC with the approval of th .....

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