Recommendations Of The Rajya Sabha Select Committee

The Constitution (One Hundred and Twenty Second Amendment) Bill, 2014 (the 'GST Bill') as passed by the Lok Sabha and introduced in the Rajya Sabha was referred to the Select Committee (the "Committee") for its recommendations. The Committee has tabled its report on July 22, 2015 with recommendations on modifications required in specific clauses in the GST Bill based on inputs received from various stakeholders. The Committee has endorsed most existing clauses in the GST Bill as is with specific recommendations on amendments required in a few instances. The Committee has further provided certain overall recommendations on the GST framework and the manner of its implementation. The key recommendations of the Select Committee are captured hereunder: