The Goods and Services Tax Council is likely to meet in-person in February next year, after the presentation of the Union Budget 2023-24. “The Council is expected to meet every quarter and it typically once meets after the Union Budget. While no date has been finalised, but it is likely to meet in February next,” said a person familiar with the development.

In its 48th meeting on Saturday, the Council could not take up key items on its agenda, including the report by the Group of Ministers for setting up the GST Appellate Tribunals, which has left trade and industry disappointed.

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Finance minister Nirmala Sitharaman, who chairs the GST Council told reporters after the meeting that there was a request by some states to end the meeting by 1:30 pm as they had other committed business. Originally, the Council was expected to meet for the full day.

“It was suggested that if any agenda is left, we could carry it to the next meeting. That was also put to the house and all ministers came in to say we agree and we can conclude it at 1:30 and take the agenda forward for the next meeting,” she said. The Council completed eight of the 15 agenda points finalised for the meeting.

“The Council met after a long period and many of the key decisions could not be taken up due to lack of time. The clarification on tax rates is especially welcome as there has been a lot of confusion over this. But why does the Council need such a long time to decide on GST tribunal formation?” noted the head of an industry body.

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Experts also noted that the setting up of the GST Tribunals is a long pending agenda, given that the indirect tax regime has now completed five years. A number of cases are also pending in the High Courts.

Sitharaman said the government is trying to take up the report of the tribunals at the earliest but said no date for the next meeting has been decided.

Sanjeev Sachdeva, Partner, Luthra and Luthra Law Offices India said, “There was expectation that the Council would decide on setting up of the Appellate Tribunals for GST. There is no decision as yet on this, and after over five years of introduction of GST there is still no statutory appellate tribunal.”

Mahesh Jaising, Partner, Leader, Indirect Tax, Deloitte India noted that the discussion onsetting up of GST Tribunals basis the GoM report has been deferred and further delays the redressal mechanism of disputes at the ground. “It will continue to lead to a further increase in number of Writ appeals at the High Courts. This has been a long pending ask from Industry that needs to be addressed soon,” he said.

It is expected that the Council in its next meeting would take up the three GoM reports on Appellate Tribunals, on online gaming, casinos and horse racing as well as on capacity-based taxation of pan masala and gutkha firms.

Revenue Secretary Sanjay Malhotra said other pending items from the 48th meeting include issues relating to the GSTN and revenue figures.