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
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…
Order u/s 148A(d) passed against non-existent entity is bad in eyes of law. Mere activation of PAN not give right…
Tax authorities not bound with provisions of section 44AE of the Act once assessee waived the option available In a…
Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment,…
Interest earned on borrowed funds/ unutilized capital subsidy are capital receipts In a recent judgment, Hon'ble Guwahati High Court has…
There is no statutory requirement of pre-deposit for stay of demand under Income Tax Act - High Court stayed demand …