• Notification Date: 14-02-2023
• Notification No: N/A

49th GST Council Meeting does not include Appellate Tribunal and Online Gaming in Agenda

49th GST Council meeting, rescheduled due to the stakeholders, has been scheduled for February 18, 2023. The council meeting shall be presided over by the Union Finance Minister Nirmala Sitharaman. The latest update from the authorities shows that there is a very less chance to include the Goods and Services Tax (GST) Appellate Tribunal and anticipate a report by the Group of Ministers (GoM) in online gaming. 

It was before reported that the 49th Council meeting’s agenda includes the report of the Group of Ministers (GoM) for the levy of GST on Online Gaming, Casinos, and Horse Racing, which is presided over by Meghalaya Chief Minister (CM) Conrad Sangam. It should be noted that the Group of Ministers was unable to reach consensus on the fundamental tax laws that should apply to these industries. However, it has now come to light that the council would continue to maintain its customary silence on both online gaming and the GST appellate tribunal. Every time there is a GST-related update, everyone looks forward to it. 

The Ministry of Finance has formed a Group of Ministers (GoM) to study the issues and implement the provisions relating to the formation of GST Appellate Tribunal under the Central Goods and Services Tax Act, 2017. In light of this, a Group of Ministers on Goods and Services Tax Appellate Tribunal is being established, with Shri Dushyant Chautala, Deputy Chief Minister of Haryana, serving as Convenor. Both the Supreme Court and the High Court are overworked and struggle to manage their excessive workloads. The Supreme Court bench of Justices DY Chandrachud and Hima Kohli while considering a bunch of petitions seeking the establishment of the GST Appellate Tribunals on an urgent basis, has asked for the response from the Centre. 

The GST Appellate Tribunal would be covered in the upcoming meeting, according to the statement by the finance minister in the 48th GST Council meeting held on 17th December 2022. In pursuant to the most recent reports, there would be no opportunity to discuss the appellate tribunal, which is currently a must.