The gross GST revenue collected in the month of April, 2022 is Rs 1,67,540 crore of which CGST is Rs 33,159 crore, SGST is Rs 41,793 crore, IGST is Rs 81,939 crore (including Rs 36,705 crore collected on import of goods) and cess is Rs 10,649 crore (including Rs 857 crore collected on import of goods).

The gross GST collection in April 2022 is all time high, Rs 25,000 crore more than the next highest collection of Rs. 1,42,095 crore, just last month.

The gross GST revenue collected in the month of March 2022 is ₹ 1,42,095 crore of which CGST is ₹
25,830 crore, SGST is ₹ 32,378 crore, IGST is ₹ 74,470 crore (including ₹ 39,131 crore collected on
import of goods) and cess is ₹ 9,417 crore (including ₹ 981 crore collected on import of goods).

As on Feb 2022, the average monthly gross Goods & Services Tax (GST) collection for the third quarter of FY 2021-22 has been Rs.1.30 lakh crore against the average monthly collection of Rs.1.10 lakh crore and Rs 1.15 lakh crore in the first and second quarters respectively.

Before the implementation of GST, the most important sources of indirect tax revenue for the Union were customs duty (entry 83 of Union List), central excise duty (entry 84 of Union List), and service tax (entry 97 of Union List).

The Kelkar Task Force on Fiscal Responsibility and Budget Management recommended an all-India goods and services tax (GST), on the basis of a ‘grand bargain’ with States, whereby States will have the concurrent powers to tax services, subject to certain principles that will help foster a national common market.

The Constitution (One Hundred and First Amendment) Act, 2016

The Constitution (One Hundred and First Amendment) Act, 2016 amended the article 246 of the Constitution to include Article 246A. The act came into force on 16th September 2016.

Article 268A which empowered the Government of India to levy taxes on services of the Constitution has been omitted.

Article 246A (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.

(2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.

Explanation.—The provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council.]

Constitution of India

What is GST?

“Goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption.

GST is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff.

GST Council

As per Article 279A (1) of the amended Constitution, the GST Council has to be constituted by the President within 60 days of the commencement of Article 279A. The notification for bringing into force Article 279A with effect from 12th September, 2016 was issued on 10th September, 2016.

As per Article 279A of the amended Constitution, the GST Council which will be a joint forum of the Centre and the States, shall consist of the following members: –

  • a) Union Finance Minister – Chairperson
  • b) The Union Minister of State, in-charge of Revenue of finance – Member
  • c) The Minister In-charge of finance or taxation or any other Minister nominated by each State Government – Members

As per Article 279A (4), the Council will make recommendations to the Union and the States on important issues related to GST, like the goods and services that may be subjected or exempted from GST, model GST Laws, principles that govern Place of Supply, threshold limits, GST rates including the floor rates with bands, special rates for raising additional resources during natural calamities/disasters, special provisions for certain States, etc.

1st GST Council Meeting was held in September 2016.

GST council shall make recommendations to the Union and the States on the
following issues:
a) the taxes, cesses and surcharges levied by the Centre, the States and the local
bodies which may be subsumed under GST;
b) the goods and services that may be subjected to or exempted from the GST;
c) model GST laws, principles of levy, apportionment of IGST and the
principles that govern the place of supply;

d) the threshold limit of turnover below which the goods and services may be
exempted from GST;
e) the rates including floor rates with bands of GST;
f) any special rate or rates for a specified period to raise additional resources
during any natural calamity or disaster;
g) special provision with respect to the North- East States, J&K, Himachal
Pradesh and Uttarakhand; and
h) any other matter relating to the GST, as the Council may decide.

GST laws recommended by the council comprises of Central – CGST Law, Union Territory UTGST Law, Integrated IGST Law, State-SGST Law and GST Compensation Law .

According the following acts were passed in 2017

  • The Central Goods and Services Tax Act
  • The Integrated Goods and Services Tax Act
  • The Union Territory Goods and Services Tax Act
  • The Goods and Services Tax (Compensation to States) Act

Centre will levy and administer CGST & IGST while respective states /UTs will levy and administer SGST/ UTGST. Integrated GST (IGST) would be levied and collected by the Centre on inter-State supply of goods and services.

Commodities outside the purview of GST

According to Article 366(12A) defines “goods” includes all materials, commodities, and articles;

The following goods are not included in the GST

  1. Alcohol for human consumption
  2. Five petroleum products
    1. petroleum crude,
    2. motor spirit
    3. (petrol), high speed diesel,
    4. natural gas and aviation
    5. turbine fuel
  3. Electricity

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