Identify 5 significant functions of GST council and mention the current structure of GST council pointing out the designation of members.
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Features of GST Council
GST Council has the following features –
The office of the council is located in New Delhi
The Ex-officio Secretary to the GST Council is the Revenue Secretary of India
The Central Board of Excise and Customs (CBEC) is a chairperson and a permanent, non-voting invitee for all the meetings of the GST Council
A post for Additional Secretary to the GST Council would be created. This post would be equivalent to the level of the Additional Secretary to the Indian Government.
At the level of Joint Secretary of the GST Council, four posts of commissioner would be created in the GST Council Secretariat
The GST Council Secretariat would consist of officers on a deputation basis appointed from the Central as well as the State Governments
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