Introduction: The Office of the Goods and Services Tax Council has issued an Office Memorandum announcing a partial modification to the Group of Ministers (GoM) on Rate Rationalization. The update outlines changes in the GoM’s membership and highlights the unchanged terms of reference. This memo, F.No. 366/GoMonRateRationalization/GSTC/2022/9972-81, dated 01-11-2023, provides important insights into the GoM’s structure and responsibilities.
Detailed Analysis: The reconstituted membership of the GoM on Rate Rationalization is as follows:
1. Shri Suresh Kumar Khanna – Minister for Finance, Parliamentary Affairs, and Medical Education, Uttar Pradesh (Convenor)
2. Shri Mauvin Godinho – Minister for Transport and Panchayat Raj, Housing, Protocol, and Legislative Affairs, Goa (Member)
3. Shri Vijay Kumar Chaudhary – Minister of Finance, Bihar (Member)
4. Shri Shanti Kumar Dhariwal – Minister for Local Self-Government, Urban Development and Housing, Law and Legal Affairs, Rajasthan (Member)
5. Smt. Chandrima Bhattacharya – Minister of Finance, West Bengal (Member)
6. Shri Krishna Byre Gowda – Minister of Revenue, Karnataka (Member)
7. Shri K. N. Balagopal – Minister of Finance, Kerala (Member)
The terms of reference (ToR) for the GoM on Rate Rationalization remain unchanged. This implies that the GoM will continue to focus on its existing responsibilities and objectives as outlined in previous memoranda. The GoM’s role is crucial in the context of the Goods and Services Tax (GST), as it deals with rate rationalization and related matters, aiming to ensure a fair and efficient tax system.
The memo is signed by Saurav Suman Shardool, Director at the Office of the Goods and Services Tax Council, and has received the approval of the competent authority.
Conclusion: The modification to the membership of the Group of Ministers (GoM) on Rate Rationalization signifies changes in leadership and representation from various states. It is essential for stakeholders and individuals involved in tax-related matters to stay updated on these developments, as the GoM plays a pivotal role in shaping tax policies and maintaining the integrity of the GST system.
The unchanged terms of reference suggest that the GoM’s core objectives and responsibilities remain consistent, providing continuity and stability in addressing rate rationalization and associated issues. This update serves as a reminder of the ever-evolving landscape of tax regulations and the need for ongoing collaboration between states and the central government to ensure a fair and efficient tax system for all.
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Office of the Goods and Services Tax Council
5th Floor, Tower-II, Jeevan Bharti Building, Connaught Place, New Delhi-110001
F.No. 366/GoMonRateRationalization/GSTC/2022/9972-81
01-11-2023
OFFICE MEMORANDUM
Subject : Partial Modification to the Group of Ministers (GoM) on Rate Rationalizaton.
In partial modification to the Office Memorandum No. S-31011/12/2021-DIR(NC) dated 24.092021 and OM No. S-31011/12/2021-DIR(NC) dated 22.11.2021 on the subject cited above, it is stated that reconstituted membership of the GoM on Rate Rationalization is as follows:
| S. No. | Name | Designation & State | Position |
| 1 | Shri Suresh Kumar Khanna | Minister for Finance, Parliamentary Affairs and Medical Education, Uttar Pradesh | Convenor |
| 2 | Shri Mauvin Godinho | Minister for Transport and Panchayat Raj, Housing, Protocol and legislative Affairs, Goa | Member |
| 3 | Shri Vijay Kumar Chaudhary | Minister of Finance, Bihar | Member |
| 4 | Shri Shanti Kumar Dhariwal | Minister for Local Self Government, Urban Development and Housing, Law and Legal Affairs, Rajasthan | Member |
| 5 | Smt. Chandrima Bhattacharya | Minister of Finance, West Bengal | Member |
| 6 | Shri Krishna Byre Gowda |
Minister of Revenue, Karnataka | Member |
| 7 | Shri K. N. Balagopal | Minister of Finance, Kerala | Member |
2. The other terms of reference (ToR) for the GoM on Rate Rationalization shall remain unchanged.
3. This issues with the approval of competent authority.
Saurav Suman Shardool
DIRECTOR
To,
The Hon’ble Members of the GoM.
Copy to:
1. PS to Hon’ble Minister of Finance, Government of India, North Block, New Delhi;
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi;
3. The Nodal Officers of the States of Uttar Pradesh, Goa, Rajasthan, Bihar, West Bengal, Karnataka and Kerala with the request to intimate the Hon’ble Minister regarding their nomination as Members of the Group of Minister on Rate Rationalization.
4. The Revenue Secretary, North Block, New Delhi;
5. The Chairman, CBIC, North Block, New Delhi;
6. Additional Secretary, GSTCS
7. Joint Secretary, TRU-I, CBIC
8. All members of Fitment Committee
9. Nodal officers of all the States.
Saurav Suman Shardool
DIRECTOR
