The idea of a nationwide GST in India was first proposed by which of the following?

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UP Police Constable 2024 Official Paper (Held On: 17th Feb 2024 Shift 2)
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  1. Basel Committee
  2. The Kelkar Task Force
  3. Rekhi Committee
  4. C. Rangarajan Committee

Answer (Detailed Solution Below)

Option 2 : The Kelkar Task Force
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UP Police Constable हिंदी (मॉक टेस्ट)
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Detailed Solution

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The correct answer is The Kelkar Task Force

Key Points

  • The idea of a nationwide GST in India was first proposed by the Kelkar Task Force on Indirect Taxes in 2000.
  • The objective was to replace the prevailing complex and fragmented tax structure with a unified system that would simplify compliance, reduce tax cascading, and promote economic integration.
  • The Empowered Committee of State Finance Ministers prepared a design and roadmap, releasing the first discussion paper in 2009.
  • The Constitution Amendment Bill was introduced in 2011 but faced challenges regarding compensation to states and other issues.
  • After years of deliberation and negotiations between the Central and State Governments, the Constitution (122nd Amendment) Bill, 2014, was introduced in Parliament.
  • The bill aimed to amend the Constitution to enable the implementation of GST.

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