F.No. CBEC-20/05/01/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST (Policy Wing)

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New Delhi, the 16th August, 2018

Order no. 3/2018-Central Tax

Subject: Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 -reg.

In excise of the powers conferred by sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 read with Section 168 of Central Goods and Services Tax Act, 2017 the Government hereby constitutes the requisite Standing Committee.

2. Constitution of the Committee:-

The Committee shall consist of the following members:

a. The Secretary, Department of Consumer Affairs, Ministry of Consumer Affairs, Food and Public Distribution, who shall be the Chairman of the committee;

b. Secretary, Department of Expenditure in the Ministry of Finance or the Financial Adviser, Department of Consumer Affairs in the Ministry of Consumer Affairs, Food and Public Distribution, who shall be the vice-Chairman of the committee;

c. Chairman, Central Board of Indirect Taxes and Customs or an officer not below the rank of a Joint Secretary in the Department of Revenue of the Ministry of Finance;

d. Member (GST) of the Central Board of Indirect Taxes and Customs;

e. Secretary/ Joint Secretary/ Economic Advisor, Department of Rural Development;

f. Chief Executive Officer, Food Safety and Standards Authority of India (FSSAI);

g. Secretary or his nominee not below the rank of Joint Secretary, Ministry of Information and Broadcasting;

h. Secretary or his nominee not below the rank of Joint Secretary, Department of Higher Education, Ministry of HRD;

i. Director General/ Additional Director General, Bureau of Indian Standard; and

j. The Additional Secretary/ Joint Secretary in charge of Consumer Welfare Fund in the Department of Consumer Affairs, Ministry of Consumer Affairs, Food and Public Distribution who shall also be the Member Secretary of the Committee.

Upender Gupta
Commissioner(GST)


Extract of sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017

4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the ̳Committee‘) with a Chairman, a Vice- Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
168. Power to issue instructions or directions.

(1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, sub-section (2) of section 38, sub-section (6) of section 39, sub-section (5) of section 66, sub-section (1) of section 143, sub-section (1) of section 151, clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board.

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