Question : . VISIT BY STATE FINANCE MINISTERS

(a) whether the empowered committee of State finance ministers is planning to proceed on its 7th study visit to China and Russia to study and explore the finer aspects of their tax model to clear the path for introduction and implementation of Goods and Services Tax (GST);

(b) if so, the details thereof and the details of earlier visits and also the details of expenditure involved in such trips;

(c) whether any interim report has been submitted by this committee or likely to be submitted; and

(d) if so, the details thereof?

MINISTER OF STATE FOR FINANCE (SMT. NIRMALA SITHARAMAN)

(a) & (b): In June, 2014, the Empowered Committee of State Finance Ministers (EC) had sent a proposal to the Government regarding a study tour to China and Russia from 20th August, 2014 to 4th September, 2014. This study tour has been deferred for the time being. So far, EC has made six foreign study visits to study the implementation of GST/VAT in the different countries as detailed below:

(i) The first visit was to London, Canada and Rome from 1st June, 2006 to 11th June, 2006;

(ii) The second visit was to Australia and Singapore from 13th May, 2007 to 23rd May, 2007;

(iii) The third visit was to Brazil and U.K. from 25th August, 2007 to 5th September, 2007;

(iv) The fourth visit was to France, Belgium, Spain and Luxembourg from 7th September, 2011 to 17th September, 2011;

(v) The fifth visit was to Canada and Japan from 12th September to 26th September, 2012.

(vi) The sixth visit was to South Africa from 24th July 2013 to 4th August, 2013. Details of expenditure involved in such trips are not maintained centrally by the Government because each State makes its own expenditure on its delegates for each visit.

(c) & (d): EC has intimated that in most of the cases, after the study tours, the outcome of the studies were presented in EC meetings and deliberated upon by the members of the EC.