Year Description
2000 Vajpayee Government mooted the Idea
2002-2004 Kelkar Task Force - Vijay Kelkar presented paper in Oct'02
2006 Proposal to Introduce the GST was put forth by April 2010 by FM in budget
2009Empowered Committee presented first discussion paper
2010 FM proposed to introduce GST from April 2011
2011Constitution 115th Amendment bill introduced in LS
2013Committee submitted report in Aug'13 but the Lok Sabha dissolved
2014Revised Constitutional amendment bill was tabled in LS, GST expected from April 2016
201506 May 2015: Passed by Lok Sabha
  • 03 Aug 2016: Passed by Rajya Sabha
  • Within 23 days ratified by 50% states
  • 08 Sept 2016: GST bill now a law, President Pranab Mukherjee gives assent
  • 12 Sept 2016: GST council formed& GST Council meetings commenced


The spread of Value Added Tax (VAT) and Goods and Services Tax (GST) has shown an increasing trend over the last two decades. Most of the current experts and international authorities agree that out of 194 countries in existence over 160 countries have implemented VAT/GST. Most of these countries have a unified GST system barring countries like Brazil and Canada, which follow a dual system wherein GST is levied by both federal and state or provincial governments. France is the first country in the world, which has implemented GST in 1954. Latest, GST was implemented in Malaysia in April 2015.Rate of GST ranges between 15-20% generally (may differ to higher/lower side in few countries).

The following countries are working towards implementing GST/VAT system Gulf Cooperation Council (Bahrain, Kuwait, Qatar, Saudi Arabia, Oman and the United Arab Emirates) across the UAE on January 1 2018.