Government Notification/ Presidential Order on Constitution of the GST Council

The Central Government, Ministry of Finance (Department of Revenue), initiated the constitutional process for establishing the Goods and Services Tax Council through a sequence of statutory notifications and a Presidential Order issued in September 2016.

Appointment of Date for GST Council Provisions

Vide Notification S.O. 2915(E) [F. No. 31011/09/2015-SO (ST)] dated 10 September 2016, the Central Government notified 12 September 2016 as the appointed date for bringing into force Section 12 of the Constitution (One Hundred and First Amendment) Act, 2016.

Section 12 of the Constitutional Amendment Act inserted Article 279A into the Constitution. Article 279A mandates that the President shall, within 60 days from the commencement of the relevant constitutional provisions, constitute a council to be called the Goods and Services Tax Council. The power to notify different commencement dates for different provisions of the Act flows from Section 1(2) of the Constitutional Amendment Act.

With 12 September 2016 notified as the appointed date, the constitutional requirement to constitute the GST Council within 60 days became operative.

Presidential Order Constituting the GST Council

Pursuant to Article 279A, the Central Government issued Notification S.O. 2957(E) dated 15 September 2016, publishing the Order of the President for general information.

Through this Order, the President formally constituted the Goods and Services Tax Council with the following composition:

• Union Finance Minister — Chairperson
• Union Minister of State in charge of Revenue or Finance — Member
• Minister in charge of Finance or Taxation, or any other Minister nominated by each State Government — Members

Constitutional Effect

The combined effect of the notification appointing 12 September 2016 as the commencement date for Article 279A and the subsequent Presidential Order dated 15 September 2016 resulted in the lawful and formal constitution of the GST Council as a constitutional body. This completed the foundational step envisaged under the Constitutional Amendment Act for institutional decision-making under the GST framework.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI

NOTIFICATION
Dated: September 15, 2016

S.O. 2957(E). –The following Order made by the President is published for general information: –

ORDER

In exercise of the powers conferred by article 279A of the Constitution, the President hereby constitutes the Goods and Services Tax Council consisting of the following members, namely: –

Udai Singh Kumawat
Jt. Secy