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status and protection on the panchayats and the
municipalities respectively.
3. D.D. Basu, Introduction to the Constitution of India, Wadhwa
19th Edition, 2001, p. 331.
4. Report of the Fourth Finance Commission, New Delhi,
Government of India, 1965, p. 88–90.
46 Goods and Services Tax Council
ESTABLISHMENT OF THE COUNCIL
The 101st Amendment Act of 2016 paved the way for the
introduction of a new tax regime (i.e. goods and services tax - GST)
in the country. The smooth and efficient administration of this tax
requires co-operation and coordination between the centre and the
states. In order to facilitate this consultation process, the amendment
provided for the establishment of a Goods and Services Tax Council
or the GST Council.
The amendment inserted a new Article 279-A in the Constitution.
This Article empowered the President to constitute a GST Council by
an order1. Accordingly, the President issued the order in 2016 and
constituted the Council2 .
The Secretariat of the Council is located at New Delhi. The Union
Revenue Secretary3 acts as the ex-officio Secretary to the Council.
VISION AND MISSION OF THE COUNCIL
While discharging its functions, the Council is to be guided by the
need for a harmonised structure of GST and the development of a
harmonised national market for goods and services. Further, the
Council has to determine the procedure in the performance of its
functions.
The vision and mission of the Council are as follows:
Vision: To establish the highest standards of co-operative federation
in the functioning of the Council, which is the first constitutional
federal body vested with powers to take all major decisions relating
to GST.
Mission: Evolving by a process of wider consultation, a GST
COMPOSITION OF THE COUNCIL
The Council is a joint forum of the centre and the states and consists
of the following members:
(a) The Union Finance Minister as the Chairperson
(b) The Union Minister of State in-charge of Revenue or Finance
(c) The Minister in-charge of Finance or Taxation or any other
Minister nominated by each state government
The members of the Council from the states have to choose one
amongst themselves to be the Vice-Chairperson of the Council. They
can also decide his term.
The Union Cabinet also decided to include the Chairperson of the
Central Board of Excise and Customs (CBEC) as a permanent
WORKING OF THE COUNCIL
The decisions of the Council are taken at its meetings. One-half of
the total number of members of the Council is the quorum for
conducting a meeting. Every decision of the Council is to be taken by
a majority of not less than three-fourths of the weighted votes of the
members present and voting at the meeting. The decision is taken in
accordance with the following principles:
(i) The vote of the central government shall have a weightage
one-third of the total votes cast in that meeting.
(ii) The votes of all the state governments combined shall have
weightage of two-thirds of the total votes cast in that meeting.
Any act or proceedings of the Council will not become invalid on
the following grounds:
(i) any vacancy or defect in the constitution of the Council; or
(ii) any defect in the appointment of a person as a member of the
Council; or
(iii) any procedural irregularity of the Council not affecting the merits
of the case.
FUNCTIONS OF THE COUNCIL
The Council is required to make recommendations to the centre and
the states on the following matters:
(a) The taxes, cesses and surcharges levied by the centre, the
states and the local bodies that would get merged in GST.
(b) The goods and services that may be subjected to GST or
exempted from GST.
(c) Model GST Laws, principles of levy, apportionment of GST
levied on supplies in the course of inter-state trade or
commerce and the principles that govern the place of supply.
(d) The threshold limit of turnover below which 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 states of Arunachal
Pradesh, Assam, Jammu and Kashmir4 , Manipur, Meghalaya,
Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and
OTHER FUNCTIONS OF THE COUNCIL
In addition to the above, the Council has the following other
functions:
1. The Council shall recommend the date on which the GST may
be levied on petroleum crude, high speed diesel, motor spirit
(petrol), natural gas and aviation turbine fuel.
2. When there is a dispute with respect to its recommendations or
their implementation, the Council shall establish a mechanism
to adjudicate upon the dispute:
(a) between the centre and one or more states; or
(b) between the centre and any state or states on one side and
one or more other states on the other side; or
(c) between two or more states.
3. The Council has to recommend the compensation to the states
for loss of revenue arising on account of introduction of GST for
a period of five years. Based on this recommendation, the
Parliament determines the compensation. Accordingly, the
Parliament enacted the law in 20175 .
NOTES AND REFERENCES
1. Article 279-A(1) says that the President shall, within sixty
days from the commencement of the Constitution (One
Hundred and First Amendment) Act, 2016, by order,
constitute a Council to be called the Goods and Services
Tax Council.
2. The Presidential order was issued on 15 September 2016.
3. Department of Revenue, the Ministry of Finance,
Government of India.
4. The Jammu and Kashmir Reorganisation Act, 2019,
bifurcated the erstwhile state of Jammu and Kashmir into
two separate Union territories, namely, the Union territory
of Jammu and Kashmir and the Union territory of Ladakh.
5. The Goods and Services Tax (Compensation to States)
Act, 2017.
47 National Commission for SCs
T
he National Commission for Scheduled Castes (SCs) is a
constitutional body in the sense that it is directly
established by Article 338 of the Constitu-tion1. On the
other hand, the other national commissions like the National
Commission for Women (1992), the National Commission for
Minorities (1993), the National Human Rights Commission (1993)
and the National Commission for Protection of Child Rights (2007)
EVOLUTION OF THE COMMISSION
Originally, Article 338 of the Constitution provided for the
appointment of a Special Officer for Scheduled Castes (SCs) and
Scheduled Tribes (STs) to investigate all matters relating to the
constitutional safeguards for the SCs and STs and to report to the
President on their working3. He was designated as the
Commissioner for SCs and STs and assigned the said duty.
In 1978, the Government (through a Resolution) set up a non-
statutory multimember Commission for SCs and STs; the Office of
Commissioner for SCs and STs also continued to exist.
In 1987, the Government (through another Resolution) modified
the functions of the Commission and renamed it as the National
Commission for SCs and STs4 .
Later, the 65th Constitutional Amendment Act of 19905 provided
for the establishment of a high level multi-member National
Commission for SCs and STs in the place of a single Special
Officer for SCs and STs. This constitutional body replaced the
Commissioner for SCs and STs as well as the Commission set up
under the Resolution of 1987.
Again, the 89th Constitutional Amendment Act of 20036
bifurcated the combined National Commission for SCs and STs
into two separate bodies, namely, National Commission for
Scheduled Castes (under Article 338) and National Commission
for Scheduled Tribes (under Article 338-A).
The separate National Commission for SCs came into
existence in 2004. It consists of a chairperson, a vice-chairperson
and three other members. They are appointed by the President by
FUNCTIONS OF THE COMMISSION
The functions of the Commission are:
(a) To investigate and monitor all matters relating to the
constitutional and other legal safeguards for the SCs and to
evaluate their working;
(b) To inquire into specific complaints with respect to the
deprivation of rights and safeguards of the SCs;
(c) To participate and advise on the planning process of socio-
economic development of the SCs and to evaluate the
progress of their development under the Union or a state;
(d) To present to the President, annually and at such other times
as it may deem fit, reports upon the working of those
safeguards;
(e) To make recommendations as to the measures that should
be taken by the Union or a state for the effective
implementation of those safeguards and other measures for
the protection, welfare and socio-economic development of
the SCs; and
(f) To discharge such other functions in relation to the protection,
welfare and development and advancement of the SCs as
the president may specify.
REPORT OF THE COMMISSION
The commission presents an annual report to the president. It can
also submit a report as and when it thinks necessary.
The President places all such reports before the Parliament,
along with a memorandum explaining the action taken on the
recommendations made by the Commission. The memorandum
should also contain the reasons for the non-acceptance of any of
such recommendations.
The President also forwards any report of the Commission
pertaining to a state government to the state governor. The
governor places it before the state legislature, along with a
memorandum explaining the action taken on the
recommendations of the Commission. The memorandum should
also contain the reasons for the non-acceptance of any of such
recommendations.
POWERS OF THE COMMISSION
The Commission is vested with the power to regulate its own
procedure.
The Commission, while investigating any matter or inquiring
into any complaint, has all the powers of a civil court trying a suit
and in particular in respect of the following matters:
(a) summoning and enforcing the attendance of any person from
any part of India and examining him on oath;
(b) requiring the discovery and production of any document;
(c) receiving evidence on affidavits;
(d) requisitioning any public record from any court or office;
(e) issuing summons for the examination of witnesses and
documents; and
(f) any other matter which the President may determine.
The Central government and the state governments are
required to consult the Commission on all major policy matters
affecting the SCs.
The Commission is also required to discharge similar functions
with regard to the Anglo-Indian Community as it does with respect
to the SCs. In other words, the Commission has to investigate all
matters relating to the constitutional and other legal safeguards for
the Anglo-Indian Community and report to the President upon
their working8 .
Till 2018, the commission was also required to discharge
similar functions with regard to the other backward classes
(OBCs). It was relieved from this responsibility by the 102nd
Amendment Act of 2018.
NOTES AND REFERENCES
1. Article 338 is contained in Part XVI entitled as ‘Special
Provisions Relating to Certain Classes’.
2. The years in the bracket indicate the years of their
establishment.
3. The constitutional safeguards for the SCs and STs are
4. It was made as a National Level Advisory Body to
advise the Government on broad policy issues and
levels of development of SCs and STs.
5. The Act came into force on 12–03-1992.
6. The Act came into force on 19–02-2004.
7. Under the Rules, they hold office for a term of three
years.
8. Clause 10 of Article 338 reads as follows: “In this article,
references to the Scheduled Castes shall be construed
48 National Commission for STs
L
ike the National Commission for Schedules Castes (SCs),
the National Commission for Scheduled Tribes (STs) is also
a constitutional body in the sense that it is directly
established by Article 338-A of the Constitution1 .
SEPARATE COMMISSION FOR STS
The National Commission for SCs and STs came into being
consequent upon passing of the 65th Constitutional Amendment
Act of 19902. The Commission was established under Article 338
of the Constitution with the objective of monitoring all the
safeguards provided for the SCs and STs under the Constitution
or other laws3 .
Geographically and culturally, the STs are different from the
SCs and their problems are also different from those of SCs. In
1999, a new Ministry of Tribal Affairs was created to provide a
sharp focus to the welfare and development of the STs. It was felt
necessary that the Ministry of Tribal Affairs should coordinate all
activities relating to the STs as it would not be administratively
feasible for the Ministry of Social Justice and Empowerment to
perform this role4 .
Hence, in order to safeguard the interests of the STs more
effectively, it was proposed to set up a separate National
Commission for STs by bifurcating the existing combined National
Commission for SCs and STs. This was done by passing the 89th
Constitutional Amendment Act of 20035. This Act further amended
Article 338 and inserted a new Article 338-A in the Constitution.
The separate National Commission for STs came into existence
in 2004. It consists of a chairperson, a vice-chairperson and three
other members. They are appointed by the President by warrant
FUNCTIONS OF THE COMMISSION
The functions of the Commission are:
(a) To investigate and monitor all matters relating to the
constitutional and other legal safeguards for the STs and to
evaluate their working;
(b) To inquire into specific complaints with respect to the
deprivation of rights and safeguards of the STs;
(c) To participate and advise on the planning process of socio-
economic development of the STs and to evaluate the
progress of their development under the Union or a state;
(d) To present to the President, annually and at such other times
as it may deem fit, reports upon the working of those
safeguards;
(e) To make recommendations as to the measures that should
be taken by the Union or a state for the effective
implementation of those safeguards and other measures for
the protection, welfare and socio-economic development of
the STs; and
(f) To discharge such other functions in relation to the protection,
welfare and development and advancement of the STs as the
President may specify.
OTHER FUNCTIONS OF THE COMMISSION
In 2005, the President specified the following other functions of
the Commission in relation to the protection, welfare and
development and advancement of the STs7 :
(i) Measures to be taken over conferring ownership rights in
respect of minor forest produce to STs living in forest areas
(ii) Measures to be taken to safeguard rights of the tribal
communities over mineral resources, water resources etc.,
as per law
(iii) Measures to be taken for the development of tribals and to
work for more viable livelihood strategies
(iv) Measures to be taken to improve the efficacy of relief and
rehabilitation measures for tribal groups displaced by
development projects
(v) Measures to be taken to prevent alienation of tribal people
from land and to effectively rehabilitate such people in whose
case alienation has already taken place
(vi) Measures to be taken to elicit maximum cooperation and
involvement of tribal communities for protecting forests and
undertaking social afforestation
(vii) Measures to be taken to ensure full implementation of the