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57th GST Council Meeting Recommends Procedural Reforms
The 57th GST Council meeting recommends procedural and administrative reforms to the Goods and Services Tax (GST) system to reduce compliance costs, simplify registration, speed up refunds, reduce litigation, and improve ease of doing business. The recommended reforms are effective from 1 April 2027.
GST Council:
| Dimension | Key Details |
|---|---|
| Constitutional Basis | The GST Council is governed by Article 279A of the Constitution. |
| Amendment | The GST Council is governed by the 101st Constitutional Amendment Act, 2016. |
| Established In | The GST Council is established in September 2016. |
| Chairperson | The GST Council chairperson is the Union Finance Minister. |
| Members | The GST Council comprises the Union Minister of State in charge of Revenue or Finance, and state ministers in charge of finance or taxation, or other nominated ministers. |
| Key Functions | The GST Council authorises recommendations on GST rates and exemptions, model GST laws, principles governing place of supply, special provisions for certain States, and issues relating to the GST framework. |