With the Rajya Sabha passing the Amendment bill to GST, India takes a major leap towards 'one nation, one tax' system. Retracing the path of struggle for the most comprehensive tax change since independence:
2000: Initiating discussions on GST, Vajpayee government appoints an Empowered Committee headed by the then finance minister of West Bengal Asim Gupta.
2004: Vijya Kelkar, then advisor to the Finance Ministry, recommends GST to replace the existing tax regime.
Feb 28, 2006: GST appears in the Budget speech for the first time. Finance Minister Chidambaram sets an ambitious task of implementing GST by April 1, 2010.
Feb 28, 2007: Chidambaram said in his Budget speech that the Empowered Committee of finance ministers will prepare a road map for GST.
April 30, 2008: The Empowered Committee submits a report titled 'A Model and Roadmap Goods and Services Tax (GST) in India' to the government
Nov 10, 2009: Empowered Committee submits a discussion paper in the public domain on GST welcoming debate.
Feb 2010: Government launches project for computerisation of commercial taxes. Finance Minister Pranab Mukherjee defers GST to April 1, 2011.
March 22, 2011: Constitution Amendment Bill (115th) to GST introduced in the Lok Sabha
March 29, 2011: Bill referred to Standing Committee on Finance.
Nov 2012: Finance minister and state ministers decide to resolve all issues by Dec 31, 2012.
Feb 2013: Declaring government’s resolve to introduce GST, the finance minister makes provisions for compensation to states in the Budget.
Aug, 2013: The standing committee submits report to Parliament suggesting improvements. But the bill lapsed as the 15th Lok Sabha was dissolved.
Dec 18, 2014: Cabinet approval for the Constitution Amendment Bill (122nd) to GST
Dec 19, 2014: The Amendment Bill (122nd) in the Lok Sabha
May 6, 2015: The Amendment Bill (122nd) passed by the Lok Sabha
May 12, 2015: The Amendment Bill presented in the Rajya Sabha
May14, 2015: The Bill forwarded to joint committee of Rajya Sabha and Lok Sabha
Aug 2015: Government fails to win the support of Opposition to pass the bill in the Rajya Sabha where it lacks sufficient number.
Aug 3, 2016: Rajya Sabha passes the Constitution Amendment Bill by two-thirds majority.
