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Insertion of new article 279A- Goods and Services Tax Council.

Insertion of new article 279A- Goods and Services Tax Council. - Clause 12 - Draft-Bills-Reports - Enabling Goods and Services Tax (GST) - Goods and Services Tax - Clause 12 - Insertion of new article 279A. 12. After article 279 of the Constitution, .....

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ute a Council to be called the Goods and Services Tax Council. (2) The Goods and Services Tax Council shall consist of the following members, namely:- (a) the Union Finance Minister........................ Chairperson; (b) the Union Minister of State .....

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ferred to in sub-clause (c) of clause (2) shall, as soon as may be, choose one amongst themselves to be the Vice-Chairperson of the Council for such period as they may decide. (4) The Goods and Services Tax Council shall make recommendations to the U .....

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services tax; (c) model Goods and Services Tax Laws, principles of levy, apportionment of Integrated Goods and Services Tax and the principles that govern the place of supply; (d) the threshold limit of turnover below which goods and services may be .....

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provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and (h) any other matter relating to the goods and services tax, as the Cou .....

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While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and servi .....

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