GST History
India’s GST’s evolution When Shri Atal Bihari Vajpayee was prime minister , the concept of an Indian Goods and Services Tax (GST) was initially proposed. The then-Union Finance Minister then suggested on February 28, 2006, in his Budget for 2006–07, that GST be implemented on April 1, 2010. A plan and structure for the GST were requested from the Empowered Committee of State Finance Ministers (EC), which had designed the State VAT. To investigate different facets of the GST, including exclusions and thresholds, service taxation, and interstate supply taxation, Joint Working Groups of officials comprising members from the States and the Center were established. In November 2009, the EC published its First Discussion Paper (FDP) on GST, which was based on internal and Central Government deliberations. The current GST legislation and regulations are based on the FDP, which outlined the characteristics of the proposed GST. The Constitution (115th Amendment) Bill, 2011 was presented t...