Government of India
Ministry of Finance
Department of Revenue

New Delhi, dated 24th May, 2021


Subject: Constitution of Group of Ministers (GoM) on Capacity based taxation and Special Composition Scheme in Certain Sectors on GST— reg.

In pursuance of the decision of the GST Council a Group of Ministers Capacity based taxation and Special Composition Scheme in Certain GST has been constituted. The GoM shall consist of the following

Si. No. Name Designation and State
1. Sh. Niranjan Pujari Minister for Finance, Odisha Convener
2. Sh. Manish Sisodia Deputy Chief Minister, Delhi Member
3. Sh. Dushyant Chautala Deputy Chief Minister, Haryana Member
4. Sh. K N Balagopal Minister for Finance, Kerala Member
5. Sh. Jagdish Devda Minister for Finance, Madhya
6. Sh. Suresh Kumar
Minister for Finance, Uttar Pradesh Member
7. Sh. Subodh Uniyal Minister for Agriculture, Uttarakhand Member

2. The terms of reference (ToR) for the GoM on capacity based taxation and special composition schemes in certain sectors in GST shall be as follows:

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.

3. The GoM on Capacity based taxation shall be assisted by a Committee of officers from Centre and States as convened by the GoM.

4. The secretarial assistance to this GoM will be provided by Joint Secretary (TRU‑I), CBIC.

5. The GoM shall submit its recommendation to the Council within six months for consideration of GST Council.

(Dinesh Bouddh)


1. All Members of GoM and Officers

2. Revenue Secretary, North Block, New Delhi

3. Chairperson, CBIC, North Block, New Delhi

4. Joint Secretary, TRU-I, Department of Revenue, North Block, New Delhi

5. GST Council Secretariat, New Delhi

6. PS to Hon’ble Minister of Finance, Government of India, North Block, New Delhi

7. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi.

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