GST Council · 2016-12-02 · New Delhi

5th GST Council meeting: key decisions

The fifth meeting, held on 2 and 3 December 2016, began a clause-by-clause examination of the draft model GST law and the draft compensation law. Members discussed several chapters of the model law and suggested changes to be worked out by the law committee of officers. The question of dual control over taxpayers remained open.

Chaired by Arun Jaitley, Union Finance Minister.

Law and procedure

  • Took up the draft model GST law chapter by chapter and approved a number of provisions, with changes referred to the law committee of officers.
  • Began consideration of the draft GST compensation law.

Other

  • Kept the issue of cross-empowerment and division of taxpayers between the Centre and States open for further discussion.

Official documents

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