Constitution of Committee to examine levy of Manufacturing capacity based GST system and Special Composition Scheme in tax evasion prone sectors

In pursuance of the decision of the GST Council a Group of Ministers (GoM) on Capacity based taxation and Special Composition Scheme in Certain Sectors in GST has been constituted. The Committee shall consist 7 members headed by Sh. Niranjan Pujari, Minister of Finance, Odisha.

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The committee shall submit its recommendation to the Council within six month on below issues.

a. To examine the possibility to levy of GST based on the capacity of manufacturing unit and special composition schemes in certain evasion prone sectors like pan masala and gutkha, brick kilns, sand mining etc. with reference to the current legal provisions.

b. To examine whether any change is required in the legal provisions to allow such levy.

c. To examine the impact of such levy on the destination nature of the current GST design.

d. To examine any other administrative or systemic mechanism to plug leakages in these sectors.

e. To examine the impact of levy of GST on reverse charge on mentha oil and to examine if there could be other class of supplies that could be subjected to reverse charge to augment revenue.

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