Flash Back

• An empowered committee was set up by the Atal Bihari Vajpayee government in 2000 for streamlining the GST model to be adopted, and for developing the required backend infrastructure that would be needed for its implementation

• In his budget speech on 28 February 2006, Mr. P. Chidambaram, the then Finance Minister, announced the target date for implementation of GST to be 1 April 2010, and formed another empowered committee of State Finance Ministers to design the roadmap

• The committee submitted its report to the then Congress Government in April 2008 and released its First Discussion Paper on GST in India in the year 2009

• The 122nd Constitution Amendment Bill, 2014 was introduced on 19 December 2014 in the LokSabha by Mr. Arun Jaitley, the present Finance Minister of India

• This bill was passed by the Lok Sabha on 6 May 2015

• The Select Committee of the Rajya Sabha submitted its report on the bill on 22 July 2015

• The bill was passed by the Rajya Sabha on 3 August 2016, and

• Finally the amended bill was passed by the Lok Sabha on 8 August 2016

Status of Ratification of GST Bill

• The GST Bill was passed in accordance with the provisions of Article 368 of the Constitution, and must be ratified by more than half of the State Legislatures, as required under Clause (2) of the said article

• On 12 August 2016, Assam became the first state to ratify the bill, when the Assam Legislative Assembly unanimously ratified it

State Legislatures that ratified the amendment are listed below:

• Assam (12 August 2016)

• Bihar (16 August 2016)

• Jharkhand (17 August 2016)

• Himachal Pradesh (22 August 2016)

• Chhattisgarh (22 August 2016)

• Gujarat (23 August 2016)

State Legislatures that are expected to ratify the amendment before September 1, 2016 are:

• Delhi

• Madhya Pradesh

• Gujarat

• Haryana

• Goa

• Maharashtra

• Rajasthan


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