GST Council likely to consider institutional reforms for officers’ committees. Read about the changes
Proposal for a three-tier structure of the Secretariat, the implementation committee, and a single standing committee of officers
- Oct 6, 2026,
- Updated Oct 6, 2026 6:47 PM IST
Nine years after the goods and services tax was launched in 2017, the GST Council is expected to consider reforms in the officers’ committees that prepare proposals with the fitment committee likely to be wound up.
According to sources, the various committees and sectoral groups may now be consolidated into a three-tier structure comprising the Secretariat, the implementation committee, and a single standing committee of officers.
The implementation committee would remain the deciding body at the top and take up matters referred to it by the Secretariat. It would send important issues to the Secretary, the Union Finance Minister or the GST Council and would also continue to handle technology-related grievances, source said.
Meanwhile, the new standing committee will do the technical work, examine proposals to amend laws, rules, notifications, and forms, and prepare proposals for the GST Council.
The composition of the new standing committee would ensure that every state would also have a voice whether or not it is a part of it. Membership would be drawn based on each state's relative size in the system and will rotate every two years. Further, no state would hold a permanent seat, and the agenda would be shared with every state, whether or not it is part of the committee.
The proposed structure would rationalise the current three-tier structure of the GST Council, which consists of the Secretariat, an implementation committee, eight standing committees and 18 sectoral groups.
While the institutional reforms come in the backdrop of GST now becoming a more stable tax system without the initial teething pains, trade and industry is also likely to benefit from the simpler structure. “Representations will travel a shorter and more visible route and will not be sent to several committees whose remits overlap,” noted the source. Under the proposed structure, a representation would go to the standing committee, which would examine and prepare it for a decision by the GST Council.
Nine years after the goods and services tax was launched in 2017, the GST Council is expected to consider reforms in the officers’ committees that prepare proposals with the fitment committee likely to be wound up.
According to sources, the various committees and sectoral groups may now be consolidated into a three-tier structure comprising the Secretariat, the implementation committee, and a single standing committee of officers.
The implementation committee would remain the deciding body at the top and take up matters referred to it by the Secretariat. It would send important issues to the Secretary, the Union Finance Minister or the GST Council and would also continue to handle technology-related grievances, source said.
Meanwhile, the new standing committee will do the technical work, examine proposals to amend laws, rules, notifications, and forms, and prepare proposals for the GST Council.
The composition of the new standing committee would ensure that every state would also have a voice whether or not it is a part of it. Membership would be drawn based on each state's relative size in the system and will rotate every two years. Further, no state would hold a permanent seat, and the agenda would be shared with every state, whether or not it is part of the committee.
The proposed structure would rationalise the current three-tier structure of the GST Council, which consists of the Secretariat, an implementation committee, eight standing committees and 18 sectoral groups.
While the institutional reforms come in the backdrop of GST now becoming a more stable tax system without the initial teething pains, trade and industry is also likely to benefit from the simpler structure. “Representations will travel a shorter and more visible route and will not be sent to several committees whose remits overlap,” noted the source. Under the proposed structure, a representation would go to the standing committee, which would examine and prepare it for a decision by the GST Council.