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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
|
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