LawMarichi · UPSC
GST Council: procedure sudhar, ITC aur cooperative federalism
GST Council ke 'prastaav' aur 'faisle' mein kya fark hai, aur kyun tax-niyam ki spashtata utni hi zaroori hai jitni dar?
Socho pehle… phir dekho jawab
Council ki sifarishein Article 279A ke tahat weighted voting se tay hoti hain, aur Mohit Minerals (2022) ke mutabik persuasive hain. 7 October ki baithak ke agenda items abhi prastaav hain.
Sanvaidhanik dhaancha: Article 279A (101st Amendment Act, 2016): Union Finance Minister chair, Union MoS aur states ke finance minister sadasya. Faisle ke liye teen-chauthai weighted majority; Centre ke ek-tihai aur states ke do-tihai votes. Mohit Minerals v. Union of India (2022) mein Supreme Court ne Council ki sifarishon ko persuasive kaha, yaani Parliament aur Vidhan Sabhaon ko apna kanoon banane ki chhoot hai, par cooperative federalism mein sifarish ka vazan bada rehta hai.
Prastaav (ET ke mutabik, abhi faisle nahi): GST law se arrest powers hatana, prosecution threshold ₹1 crore se ₹5 crore, aur plant-machinery tatha input services par bhare tax ko paanch saal mein refund. Centre-State officers ne ise nau mahine tak chaanbeen ki hai.
ITC ka design: CGST Act, 2017 ki Section 16 ITC ki ijaazat deti hai (kuch shartein, jaise supplier ne tax bhara ho); Section 17(5) blocked credits ginti hai, jaise outdoor catering, health services aur 13 tak seat wali vehicles (apwaadon ke saath). Prelims trap: blocked credit ka matlab har ITC par rok nahi; kuch apwaad bhi hain.
Mains angle: GS3 resource mobilisation aur GS2 federal structure dono. Tax-niyam ki spashtata (certainty) compliance cost ghatati hai, par enforcement aur imaandari ke beech santulan chahiye.
Ghar pe try karo
Ek 150-shabd ka answer likho: 'GST Council ko cooperative federalism ka prayog kyun kaha jaata hai? Do chunautiyan bhi batao.' Phir dekho ki tumne 279A aur Mohit Minerals dono shamil kiye ya nahi.
Wow!
GST Council mein na Centre akele faisla kar sakta hai, na states akele. Teen-chauthai ka niyam saajhedaari ko majboor karta hai.
3 sawaal
- GST Council ke faisle ke liye kitna weighted majority chahiye?
Jawab dekho
Teen-chauthai. Article 279A ke tahat teen-chauthai weighted majority.
- Mohit Minerals (2022) mein Council ki sifarishon ke baare mein kya kaha gaya?
Jawab dekho
Persuasive hain. Supreme Court ne unhe persuasive kaha.
- Trap: Section 17(5) ke blocked credits ke baare mein sahi kya hai?
Jawab dekho
Kuch apwaadon ke saath kuch cheezon par ITC nahi milta. 17(5) kuch cheezon ko block karta hai, par apwaad bhi hain.
NCERT se jodo: GS2 — Polity (federalism, Article 279A); GS3 — Economy (resource mobilisation, indirect taxes)