The implementation and administration of GST rules (i.e., Goods and Services Tax) is governed by the GST Council and its members. There are 33 GST Council members representing the Centre, States and Union Territories, collaboratively taking decisions on taxes, CESS, surcharges, threshold limits, and other administrative and functional matters. We take a look at the GST Council structure, its members, their roles, functions, and responsibilities in proper implementation of GST in India.

Who are GST Council members?

The GST Council consists of 33 members who are responsible for governance of GST rules and policies. These officers or members include representatives of the Centre and States/UTs.

Structure of the GST Council:

• The Union Finance Minister as the Chairperson
• The Union Minister of State (in charge of revenue and finance)
• The Minister in charge of Finance or Tax or any other nominated by the state (state representative).
• Additional Secretary, Commissioner (4 posts), Chairperson on CBEC (permanent invitee), and Secretary (Revenue) as ex-Officio secretary to the GST Council

The members of the GST Council represent both the Centre and States – a balance that enables forming inclusive and comprehensive GST policies that addresses the requirements and challenges of different regions. GST Council meetings are held periodically to ensure smooth functioning of GST system in the country.

Role and Function of the GST Council members

As members of the GST Council, the officers have special roles and responsibilities to ensure seamless implementation and management of GST. Here’s a snapshot of their roles and functions.

• Decide GST tax rate for goods and services based on economic and market requirements (especially for raising resources in times of any natural calamity)
• Frame policies and rules and update them from time to time to keep it relevant to current times (e.g., recommendations on IGST)
• Determine goods and services to be included/excluded in the GST exemption list and revise the same (For instance, in the latest Budget 2024-25, Extra Neutral Alcohol has been removed from the scope of CGST)
• Allocate revenue distribution between the Centre and States/UTs (e.g., the collection of CGST and SGST/UTGST for intra-state supply of goods and services, and its distribution as per state share)
• Solve disputes in revenue sharing between the Centre and States/UTs
• Establish provision for special category states
• Make recommendations and propose amendments to existing policies and the GST Act
• Develop the rules, regulations and compliance framework required for proper functioning and implementation of GST in India (e.g., review/revise the GST threshold limit)
• Review and assess the performance of the Goods and Services Tax regime periodically to ensure it is working optimally
• Understand the IT requirements and oversee the GSTN to ensure it is updated with the latest technology for user-adaptability and smooth tax return filings, GST payable, and payments
• Organise/conduct training and development programmes for GST officers to keep teams aware of latest changes in GST

Other than these primary roles and responsibilities, the GST Council will also determine the date from when the GST charges will apply to petroleum and crude oil products.

List of members in the GST Council (2024)

Now that we have an understanding of the GST Council structure and its primary roles and responsibilities, let’s take a look at its current members.

For more details, please visit the GST Council website: //gstcouncil.gov.in/

FAQs

How many members are in the GST Council?

The GST Council consists of 33 members representing the Centre and the States/Union Territories. The Centre has 2 members representative, and the remaining 31 members are from the States/UTs.

Who is the CEO of the GST Council?

The GST Council is headed by the Union Finance Minister (Govt. of India), Smt. Nirmala Sitharaman who is the Chairperson of the Council.

Who can become a member of the GST Council?

The members of the GST Council consists of representatives of the Centre and States and Union Territories (with legislation). From the Centre, the members are the Union Finance Minister (Chairperson) and the Union Minister of State (Finance). Each state can nominate a minister charge of Finance or Tax or any other.

*This article is for reference only. For further details, please visit the GST portal website and GST Council website or consult with a GST Practitioner, CA or tax consultant for professional advice.

Author: Sohini Banerjee

Sohini is a seasoned content writer with 12 years’ experience in developing marketing and business content across multiple formats. At Tata nexarc, she leverages her skills in crafting curated content on the Indian MSME sector, steel procurement, and logistics. In her personal time, she enjoys reading fiction and being up-to-date on trends in digital marketing and the Indian business ecosystem.