The fifth meeting of the GST Council was held on 2-3 December 2016 under the Chairpersonship of the Hon’ble Union Finance Minister, Shri Arun Jaitley. With the main agenda of Approving the Draft GST Law, Provision for Cross-Empowerment to ensure Single Interface under GST which was pending since 4th GST Council Meeting.
The Council approved the provisions the Model GST Law (Sections 1 to 46) also subject to changes that might be suggested by the Union Law Ministry during the process of vetting of the draft GST Laws. The Council further agreed that the changes made during the legal vetting would be highlighted and brought to the Council for discussion and approval.
Download the original PDF of 5th GST Council Meeting minutes