Important Keywords: Order No. 3/2018 – Central Tax, GST Standing Committee, GST Rule 97(4), consumer welfare fund, GST compliance, Finodha GST expert, GST governance,
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Table of Contents
F.No. CBEC-20/05/01/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST (Policy Wing)
*****
New Delhi, the 16th August, 2018
Order no. 3/2018 – Central Tax: Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017.
In exercise of the powers conferred by sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 read with Section 168 of Central Goods and Services Tax Act, 2017 the Government hereby constitutes the requisite Standing Committee.
Constitution of the Committee:-
The Committee shall consist of the following members:
- The Secretary, Department of Consumer Affairs, Ministry of Consumer Affairs, Food and Public Distribution, who shall be the Chairman of the committee;
- Secretary, Department of Expenditure in the Ministry of Finance or the Financial Adviser, Department of Consumer Affairs in the Ministry of Consumer Affairs, Food and Public Distribution, who shall be the vice-Chairman of the committee;
- Chairman, Central Board of Indirect Taxes and Customs or an officer not below the rank of a Joint Secretary in the Department of Revenue of the Ministry of Finance;d.Member (GST) of the Central Board of Indirect Taxes and Customs;e. Secretary/ Joint Secretary/ Economic Advisor, Department of Rural Development;f. Chief Executive Officer, Food Safety and Standards Authority of India (FSSAI);
- Secretary or his nominee not below the rank of Joint Secretary, Ministry of Information and Broadcasting;
- Secretary or his nominee not below the rank of Joint Secretary, Department of Higher Education, Ministry of HRD;
- Director General/ Additional Director General, Bureau of Indian Standards; and
- The Additional Secretary/ Joint Secretary in charge of Consumer Welfare Fund in the Department of Consumer Affairs, Ministry of Consumer Affairs, Food and Public Distribution who shall also be the Member Secretary of the Committee.
Upender Gupta
Commissioner(GST)
Frequently Asked Questions (📚 FAQs on Order No. 3/2018 – Central Tax)
Q1: What is Order No. 3/2018 – Central Tax?
Answer:
Order No. 3/2018 – Central Tax establishes the GST Standing Committee under Rule 97(4) of the CGST Rules, 2017, responsible for managing the Consumer Welfare Fund and related matters.
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Q2: What is the role of the GST Standing Committee?
Answer:
The committee oversees:
✔️ Management of the Consumer Welfare Fund
✔️ Allocation and utilization recommendations
✔️ Decision-making on fund projects for consumer welfare
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Q3: Who chairs the GST Standing Committee?
Answer:
The Secretary of the Department of Consumer Affairs is the Chairman of this committee.
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Q4: Who are the key members of this committee?
Answer:
The committee includes:
Secretary (Dept. of Expenditure)
Chairman, CBIC
Member (GST) of CBIC
CEO of FSSAI
Joint Secretaries from I&B, HRD, Rural Development
Economic Advisors & Bureau of Indian Standards officials
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Q5: Why was this Standing Committee formed?
Answer:
To efficiently manage the Consumer Welfare Fund, ensuring consumer interests are protected and funds are utilized for welfare projects approved by the GST Council.
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Q6: Under which section and rule is this order constituted?
Answer:
It is constituted under sub-rule (4) of Rule 97 of the CGST Rules, 2017, read with Section 168 of the CGST Act, 2017.
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Q7: What is the Consumer Welfare Fund under GST?
Answer:
A dedicated fund created to promote consumer welfare initiatives, managed and allocated by the Standing Committee formed under this order.
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Q8: How can Finodha help with GST compliance and business setup?
Answer:
GST Registration
GST Return Filing
Private Limited Registration
MSME Registration
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Q9: Why is it important to track such government orders?
Answer:
They influence how businesses interact with consumer protection mechanisms and ensure compliance with GST laws and fund utilization mandates.
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Q10: How to keep updated on GST committee decisions and policies?
Answer:
Bookmark Finodha GST Hub
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✅ Conclusion:
Order No. 3/2018 – Central Tax ensures structured governance of the Consumer Welfare Fund through the GST Standing Committee.
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Download PDF: Order no. 3/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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