Directorate General of Goods and Services Tax (DG-GST)
DG (Goods and Services Tax)
The Directorate General of Service Tax was created an advisory body to assist CBIC in execution of policies and drawing up of procedures relating to Service tax Administration. It has been renamed as the
Directorate General of Goods and Services Tax (DG-GST).
It performs the following core functions on behalf of the CBIC:
(a) To monitor the collections and assessments of Service Tax;
(b) To study the administration of service tax in the field and to suggest measures to increase revenue collections;
(c) To undertake study-of law and procedures;
(d) To form a database; and
(e) To inspect the Service Tax Cells in the Commissionerates.
Performance of DG (Service Tax)
Service Tax was first-introduced in the year 1994. Since then there has been tremendous growth in revenue collection, coupled with revenue growth from the tax, the Service Tax assessee base and the number of taxable services under the Service Tax net have also grown substantially. The collections from Service Tax in 2009-2010 stood at 58359 crore rupees, which far exceeded the sum of Rs. 2128 crores collected in 1999-2000. On a percentage basis, Service Tax collections have shown an increase of 2642.43% in 2009-2010 over the collections in 1999-2000. Similarly, the assessee-base has grown by 935.24% in 2009-10 compared to the base in 1999-2000. Keeping the enormous growth in collection of Service Tax since its inception, an additional post of Member (Service Tax) has been created recently in the CBIC. DG (Service Tax) performs the role of an advisor to the Board on Service Tax matters. Further, this Directorate carries out studies pertaining to service sector, identification of new services and legislative differentiation amongst various services. It also carries out studies to identify valuation provisions/aspects and any offsets to be granted. Further this Directorate is also required to interact with various domestic and international services sector organizations to understand their issues and suggest appropriate remedial measures both in legislative and administrative domains.
Based on cadre review proposals 2010.