The GST Council has constituted the Group of Ministers (GoM) for revenue mobilization in case of natural calamities/disasters.
In pursuance of the decision taken in the 5th GST Council meeting held on 21.12.2024, a Group of Ministers (GoM) is constituted to examine the legal and structural issue and recommend uniform policies on imposition of levy of cess in case of natural disasters/calamities in the State.
The GoM shall consist of the following members:
Here’s a neatly formatted table based on the image:
| S.No. | Name | Designation and State | Position |
| 1. | Shri Suresh Kumar Khanna | Hon’ble Minister of Finance and Parliamentary Affairs, Uttar Pradesh | Convenor |
| 2. | Smt. Ajanta Neog | Hon’ble Minister for Finance, Women and Child Development, Assam | Member |
| 3. | Shri Om Prakash Choudhary | Hon’ble Minister of Finance, Chhattisgarh | Member |
| 4. | Shri Kanubhai Desai | Hon’ble Minister of Finance & Energy, Gujarat | Member |
| 5. | Shri K N Balagopal | Hon’ble Minister of Finance, Kerala | Member |
| 6. | Shri Premchand Aggarwal | Hon’ble Finance Minister, Uttarakhand | Member |
| 7. | Smt. Chandrima Bhattacharya | Hon’ble Minister of Finance, West Bengal | Member |
The Terms of Reference (ToR) for the GoM are as follows:-
- Examine the Constitutional and legal feasibility for levy of a special cess by States for revenue mobilization in case of natural calamity or disasters.
- Examine and identify the framework to be used to classify an event as a natural calamity or disaster for the purpose of levy of such special Cess by States under the GST regime.
- Examine whether the special cess should be restricted to some specific sectors or should be levied across sectors.
- Examine whether the levy of such special cess should be on B2B supplies only or B2C supplies only or both; and whether the said special cess should be applicable on supplies under Reverse Charged Mechanism (RCM), keeping in mind that taxes are not reported in inter-state supplies.
- Examine the rate structure and time duration for which the said special cess should be levied.
- Examine whether levy of cess on SGST for special purpose will be in consonance of the objective of GST Act particularly “One Nation One Tax”.
- Examine whether any alternate mechanism can be devised for helping States in case of a natural disaster without altering the basic structure of GST.
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
Latest posts by Mariya Paliwala (see all)
- MBA Finance vs CA: Career Roles, Skills, Salary Comparison - July 26, 2025
- New Recruitment Rules for Junior Accounts Officer in MSME Dept. - July 26, 2025
- 250% Return From SGB 2017-18 Series II - July 26, 2025
