Meetings and Decisions of Goods and Services Tax Council (GST Council) From First Meeting (September 22-23, 2016) to Forty-seventh Meeting (June 28-29, 2022)

Abstract

Goods and Services Tax Council (GST Council) is a joint forum of the Centre and the States, created under Article 279A of the Constitution, for the smooth implementation of GST. Meetings of GST Council are held from time-to-time to sort out problems and ensure harmonization on different aspects of GST between the Centre and the States as well as among the States themselves. GST Council works on the basis of consensus. In all, 47 meetings of the Council have been held so far to discuss a wide range of issues concerning GST. Out of the 47 meetings, 18 took place before and 29 after the introduction of GST.Decisions taken in various meetings of the GST Council provide glimpses of the problems and challenges posed by GST and the measures taken to solve them, making for a fascinating study of India’s march towards co-operative Federalism. The editorial staff of the Journal has painstakingly summarized the main decisions of all the 47 meetings of the GST Council and the same are set out in this section of the Journal.