Group or Ministers (GoM) constituted on GST concessions/exemptions to COVID relief material
In pursuance of the decisions taken by the GST Council at the 43rd meeting on 28th May 2021, a eight members Group of Ministers (GoM) has been constituted to examine the issue of GST concessions/exemptions from GST to COVID relief material.
The GOM consist of the following members:
| SL. No. | Name, designation and State | Capacity |
| 1. | Shri Conrad Sangma, Chief Minister. Meghalaya | Convenor |
| 2. | Shri Nitinbhai Patel, Deputy Chief Minister, Gujarat | Member |
| 3. | Shri Ajit Pawar, Deputy Chief Minister, Maharashtra | Member |
| 4. | Shri Mauvin Godinho, Minister for Transport & Panchayati Raj Housing, Protocol and Legislative Affairs, Goa | Member |
| 5. | Shri K. N. Balagopal, Minister for Finance, Kerala | Member |
| 6. | Shri Niranjan Pujari, Minister for Finance and Excise, Member Odisha | Member |
| 7. | Shri T. Harish Rao Minister for Finance, Telangana | Member |
| 8. | Shri Suresh Kr Khanna, Minister for Finance, U.P. | Member |
The GOM shall examine the need for GST concession/exemption and make recommendations on –
(i) COVTO vaccines, drugs and medicines for COVID treatment, and testing kits for COVIO detection;
(ii) Medical grade oxygen, Pulse oximeters, Hand sanitizer &, Oxygen therapy equipment such as Concentrators, Generators and Ventilators, PPB kits, N-95 surgical masks, temperature checking equipment; and
(iii) any other items required for COVID relief.
The GOM on COVID relief shall be assisted by committee of officers from the Centre and the States as convened by the GoM. The secretarial assistance to the GOM shall be provided by Joint Secretary TRU-I, CBIC
- High Court grants bail to accused of alleged GST evasion of Rs. 120 crores
- TDS u/s 194IC is applicable for payment under JDA to transferor holding leasehold rights
- On invoking Section 69A burden of proof lies on AO to establish source of unexplained money
- When order u/s 263 is quashed, assessment order u/s 143(3) r.w.s. 263 has no legs to stand
- When interest income offered on accrual basis, TDS on maturity can not be disallowed
