csr gktoday article was published in the union minister of state incharge of revenue or finance– member. the minister incharge of finance or taxation or any other minister nominated by each state government – members. the vicechairperson is selected by members of the council from one amongst themselves [article 279a (3)]. gst council office is in new delhi with revenue secretary as the exofficio secretary to the gst. 30 at the same time the gst implementation framework makes different taxes difficult. e.g. o if a state remains in gst and increases tax on certain goods and services it will be less preferred by domestic and foreign companies and it will increase the tax incidence of taxpayers as they will be unable to claim input tax credit on goods outside gst. o if a state moves out of gst it will bring down its revenue share from the centre as other states will not want to share their gst revenue with the breakaway state csr gktoday magazine subscription.
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