GST Council Members: 33 Members Governing GST

With the 47^th GST Council meeting last called in June 2022, several GST Council members have been urging the centre to convene the 48^th GST Council meeting in line with GST regulations of ‘at least one meeting every quarter of a financial year.’  The 48^th GST Council meeting will likely fine-tune the details regarding the rationalisation of GST rates and the imposition of taxes on online gaming, horse racing, and casinos in this meeting.

Below, we elaborate on the GST Council and the pivotal role played by its members in implementing GST.

What is the GST Council?

Goods and Services Tax (GST) was rolled out in the country through the 101^st Act, 2016. Consequently, the President constituted the GST council under Article 279A to make recommendations on important GST-related issues.

As per Article 279A, a GST Council is a joint forum of the centre and the states and is responsible for taking all major decisions related to GST. Subsequently, the union cabinet approved the first GST council on 12^th September 2016, along with the setting up of the GST Council secretariat in New Delhi.

What is the Structure of the GST Council?

Presently, the GST council consists of 33 members. As per Article 279A, a GST Council will have the following members:

• The Union Finance Minister as the chairperson of the GST Council
• The Union Minister of State in charge of revenue (finance) from the centre
• A minister from each state who is either in charge of finance or taxation or has been nominated by the state to serve as a member of the GST Council

Accordingly, the ministers of state will elect a vice-chairperson of the GST Council from amongst the members. The Secretary (Revenue) will serve as the GST Council’s ex-officio secretary.

Additionally, the Central Board of Excise and Customs (CBEC)’s chairperson is a permanent invitee to all the proceedings of the GST Council. 

Functions of GST Council Members

The primary function of the GST Council is to create a user-friendly and IT-driven GST structure based on wide consultation with the union and the states. Article 279A (4) enumerates the key functions of the GST Council members. We elaborate on them below.

Powers and Duties of GST Council Members

The GST Council is directed by the requirement for a harmonised national market and GST structure when carrying out the functions bestowed by the GST act.

(1) As per Article 279A (4), the GST Council should make recommendations on the following aspects:

• The goods and/or services that are either subject to or are exempt from GST. 
• Any taxes, cesses, and surcharges already levied by the central government, states, or local bodies should be subsumed in the GST law. 
• Recommendations about model GST laws and principles governing Integrated Goods and Services Tax (IGST) levy and place of supply. 
• Applicable GST rates and floor rates, particularly for raising additional resources during a natural disaster or a calamity.
• Special provisions for special category states and territories, including Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim, Himachal Pradesh, Uttarakhand, and Jammu and Kashmir. 
• Threshold turnover limits below which GST is exempted on certain goods and/or services.
• Any other GST-related issue as determined by the Council.

(2) The GST Council will propose the date from which GST on petroleum crude, motor spirit, high-speed diesel, natural gas, and aviation turbine fuel (ATF) will become applicable.

(3) The GST Council members will institute a mechanism to settle any dispute surfacing out of the council’s recommendations or their implementation between-

• The Union and one or more states
• The Union and any state(s) on one side versus one or more states 
• Any two or more states

(4) The GST Council members will determine the procedure for the performance of their functions.

(5) Half of the total GST Council members shall constitute the quorum. Finally, every decision of the GST Council will require the majority approval of not less than three-quarters of the total votes of the members present and voting, subject to

• The Central Government votes hold a one-third weightage in total votes cast.
• The state governments’ votes account for the remaining two-thirds weightage of the total votes cast.

However, as per the latest Supreme Court (SC) ruling in Union of India Vs Mohit Minerals Private Limited, the recommendations made by the GST Council members are no longer binding on the government. The court stated that under Article 246A, both parliament and state legislatures enjoy the ‘simultaneous’ power of legislating on GST and can be flexible in accepting counsel of the GST council.

GST Council Members List 2024-25

The latest GST Council has the following members:

You can also assess this list from the official website.

The GST Council is the first constitutional federal body to look into the GST law and determine its applicability after consulting with all states. The GST Council members are responsible for proposing changes to the GST law per the changing dynamics of the economy.

GST Council Chairman

The GST Council Chairman leads the GST Council. The current GST Council Chairman is the Union Finance Minister, Nirmala Sitharaman. The Chairman is responsible for chairing the GST Council meetings, setting the agenda for the meetings, and ensuring that the recommendations of the Council are implemented.