GST and Legislature


Article 249
The Parliament has been vested with the power to make laws pertaining to GST on behalf of the state Legislature in circumstances of national interest. The power to make such laws would be pursuant to a resolution passed by the Council of States supported by not less than a two-thirds majority of the members present and voting. Power of Parliament to make laws on subjects in State List in the case of Emergency
— Article 250
The Parliament has been vested with the power to makes laws pertaining to GST on behalf of the State Legislature when there is a proclamation of Emergency.
GST Council — Article 279A
The President shall constitute a GST Council within sixty days from the
Commencement of the GST Act.
Membership of the GST Council
The Union Finance Minster would be the Chairperson, the Union Minister of State for Revenue shall be one of the members, the Finance Minister or any other minister nominated by each State Government shall be the members of the GST Council. The Members of the GST Council shall decide on the Vice-Chairperson of the GST
Council for such period as decided by the members.
Functions of the GST Council
The GST Council while being guided by the need for a harmonized structure goods
and services tax and for the development of a harmonised national market for goods and services shall make recommendations to the Union and the States on:

Taxes, cesses and surcharges levied by the Union and the States and local bodies
which.. may be subsumed within the GST
• Exemptions from GST for such goods and services
• Threshold limit of turnover below which GST may be exempted
The GST rates
Any other matter relating to GST
Every decision of the GST Council taken at a meeting shall be with the consensus of
all the members present at the meeting.
GST Dispute Settlement Authority – Article 279B
The Parliament, by law, will provide for the creation of a Goods and Services Tax Dispute Settlement Authority (DSA) which shall adjudicate any dispute or complaint referred to the DSA by the State Government or the Union Government arising out of deviation from any recommendation of the GST Council which results in the loss of revenue to the State Government of the Union Government or affects the harmonised
structure of the GST.
The DSA shall consist of three members namely, the Chairperson, who has been a Supreme Court Judge or the Chief Justice of a High Court, appointed by the President, recommended by the Chief Justice of India; the remaining members shall be persons who shall have expertise in the field of law, economics or public affairs appointed by the President recommended by the GST Council. The DSA shall pass suitable orders including interim orders Only the Supreme Court shall exercise jurisdiction over such adjudication or dispute or complaint.

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