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"A GST dispute resolution authority will be set up for settling issues arising out after its implementation across the country," Shome said at a seminar organised by Assocham here. The Parliamentary Standing Committee on GST had submitted its report on August 7 and dealt with a number of issues, he said.
The panel suggested that petrol, tobacco and alcohol should be brought under the GST base, Shome added. In the case of tobacco and alcohol, both the items would be under GST, but the Centre and states would have the right to impose selective excise on them.
The portion under the GST would only get input tax credit, he said. The panel also suggested that the issues like dual authority and threshold limit should be left to the GST Council.
On Direct Tax Code (DTC), Shome said that the Finance Ministry had prepared a draft paper that was being circulated among the various ministries. "The ministries will be given appropriate time to deliberate on them after which it would tabled in Parliament," Shome added.
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