(a) whether the Government has underlined the need of complete overhauling of Goods and Services Tax (GST) rate structure which was launched four months back keeping in view of the problems being faced by the small businessmen and general public as well;
(b) if so, the details thereof; and
(c) whether any directions have been issued to GST Council to make the GST a comprehensive system and if so, the details thereof?
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI SHIV PRATAP SHUKLA)
(a), (b) and (c): Since putting of details of GST rate structure on goods in public domain, representations have been received from various stake holders including small businessmen and general public seeking changes in the rate structure. The same were considered by the GST Council in its various meetings, after which the Council has recommended certain changes in the GST rate structure, which have been given effect through notifications issued under section 9 or 11 of the CGST / SGST or section 5 of the IGST Act and section 8 of the GST (Compensation to States) Act, 2017.