Lok Sabha Question No. 885 (UNSTARRED), answered on 2018-12-14
Subject: Goods and Services Tax
Ministry: FINANCE
Asked by: V. SATHYABAMA, SANJAY SHAMRAO DHOTRE, BHARTRUHARI MAHTAB, PR. SENTHILNATHAN, RAHUL RAMESH SHEWALE, R.K. BHARATHI MOHAN, R. VANAROJA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 885

TO BE ANSWERED ON FRIDAY, THE 14 th  DECEMBER, 2018 23 Agrahayana, 1940, (SAKA)

## GOODS AND SERVICES TAX

885. SHRIMATI V. SATHYA BAMA: SHRI SANJAY DHOTRE: SHRI BHARTRUHARI MAHTAB: SHRI PR. SENTHIL NATHAN: SHRI RAHUL SHEWALE: SHRI BHARATHI MOHAN R.K.: SHRIMATI VANAROJA R.:

Will the Minister of FINANCE be pleased to state:

- (a) whether the Government is satisfied with the revenue being generated from the Goods and Services Tax (GST) since its implementation in the country if it is compared with the revenue generated by the erstwhile system of taxation;
- (b) if so, the details thereof along with the GST collected, State-wise and if not, the reasons therefor;
- (c)  the  number  of  complaints  received  by  the  Government  pertaining  to  deficiencies  in implementation of the GST Act in the country since inception along with the action taken/being taken by the Government thereon, so far; and
- (d) the number of requests/suggestions received by the Government from various quarters for reduction of GST on essential commodities and to bring the petrol/diesel under the purview of GST Act along with action taken/being taken by the Government on such requests/ suggestions, so far?

## ANSWER

## MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI SHIV PRATAP SHUKLA)

- (a) & (b): The month-wise gross collection of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess for FY 2017-18 and FY 2018-19 are as under: -

| Month     | GST collection (in Rs. Crore)   | GST collection (in Rs. Crore)   |
|-----------|---------------------------------|---------------------------------|
| Month     | 2017-18                         | 2018-19                         |
| April     | --                              | 1,03,459                        |
| May       | --                              | 94,016                          |
| June      | --                              | 95,610                          |
| July      | --                              | 96,483                          |
| August    | 95,633                          | 93,960                          |
| September | 94,064                          | 94,442                          |
| October   | 93,333                          | 100,710                         |
| November  | 83,780                          | 97,637                          |
| December  | 84,314                          | --                              |
| January   | 89,825                          | --                              |
| February  | 85,962                          | --                              |
| March     | 92,167                          | --                              |
| Average   | 89,885                          | 97,040                          |

From the above Table, it is clear that GST collection in the current FY (2018-19) has been showing improvement compared to last FY (2017-18) except for the month of August, 2018.

Further, in the absence of any past precedent, it shall be difficult to compare the GST revenue collection with erstwhile system of taxation due to a number of factors like overlap of taxpayers pre and post introduction of GST, variation in exemption limits between Centre and States and among States and mechanism of apportionment of fund under IGST.

(c): The implementation of GST has been successful in India. However, based on the various representations  received  from  various  stakeholders  including  the  trade  and  industry  for improving compliance and enhancing ease of doing business, a number of procedural changes have  been  recommended  by  the  GST  Council  from  time  to  time  by  way  of  issuance  of notifications and circulars. In addition, certain amendments to the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017, Union Territory Goods and Services Tax Act, 2017 and GST (Compensation to States) Act, 2017 have been passed by the Parliament and received the assent of the Hon'ble President of India. For the period from 01.07.2017 to 30.11.2018, the figures pertaining to receipt and disposal of technical queries (Tickets) is as under:

Received - 20,16,749

Resolved - 20,13,424

(d):  Certain  representations  have  been  received  for  rationalization  of  GST  rates,  seeking clarification on rates and to bring the petrol/diesel under the purview of GST Act. The GST Council  has  considered  the  requests  from  trade  and  industry  and  recommended  certain reductions  in  GST  rates  on  various  goods  and  services  in  its  meetings  held  in  August, September, October, November 2017 and July 2018.

As  per  Article  279  A  (5)  of  the  Constitution,  the  Goods  and  Services  Tax  Council  shall recommend the date on which the goods and services tax be levied on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel (ATF). In this regard, the GST Council has not taken any decision so far.

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