GST Constitutional Bill, 2016 was passed by Lok Sabha on 8th August 2016 and received the assent from president on 8th September 2016 and has become the Law. After receiving the assent from president, Cabinet approved the creation of GST council and its secretariat on 12th September 2016 and president has also given his ascent for the formation of same. GST council will meet on 22 September and 23 September. Determining the tax rates will be one of the biggest issues facing the council as it will have to strike a balance between protecting its tax revenues while arriving at a rate that does not hurt the common man. Besides the rates, dual administration or dual control will be one of the most contentious issues.

As per Article 279A of the amended Constitution, the GST Council will be a joint forum of the Centre and the States. This Council shall consist of the following members namely: -

  1. Union Finance Minister... Chairperson
  2. The Union Minister of State, in-charge of Revenue of finance... Member
  3. The Minister In-charge of finance or taxation or any other Minister nominated by each State Government... Members

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