Venue: Vigyan Bhavan, New Delhi

Summary of Points Finalized in the Meeting

Presentation on Impact of GST on Power Sector

Representatives from the Ministry of Power and Renewable Energy presented the likely impact of GST on electricity tariffs.

It was noted that if electricity was kept out of GST, but inputs taxed at 18%, power cost per unit could rise from ₹6.99 to ₹7.10 for coal-based plants.

The Ministry of Power proposed a 5% tax rate on coal and 18% on other inputs as the most viable option.

For hydro power, the increase was projected from ₹7.42 to ₹7.46 per unit if taxed at 18%; it was suggested hydro projects be treated under renewable energy for lower duties.

The Council decided that these inputs would be considered by the Fitment Committee while deciding GST rate slabs.
9th GST Council Meeting Minutes, page 1–3

Cross-Empowerment and Single Interface under GST

This was the main agenda item, focusing on ensuring that taxpayers interact with only one tax authority — Centre or State.

Division of administrative control over taxpayers was agreed as follows:

Taxpayers with turnover below ₹1.5 crore:

90% under States, 10% under Centre.

Taxpayers with turnover above ₹1.5 crore:

50% shared equally between Centre and States.

Both authorities were empowered for intelligence-based enforcement across the value chain.

IGST cross-empowerment: States to be cross-empowered either by law or Article 258 of the Constitution, except for:

Place of supply issues,

Import/export cases, or

When an affected State requests adjudication by the Centre.

Taxpayers’ allocation between Centre and States to be done by computer-based random sampling, ensuring fairness and transparency.
9th GST Council Meeting Minutes, page 10–15

Jurisdiction over New Registrants

New GST registrations would be divided 50:50 between Centre and States initially.

After turnover is determined at year-end:

Units below ₹1.5 crore turnover → 90% to States, 10% to Centre.

Units above ₹1.5 crore → 50% each.
9th GST Council Meeting Minutes, page 14

 Treatment of Territorial Waters

The Council decided that the territorial waters up to 12 nautical miles would be treated as Union territory,
but collection of State tax in this area would be delegated to States by the Centre.
9th GST Council Meeting Minutes, page 15

Date for GST Rollout

Members discussed implementation timelines.

Considering legal and technological readiness, the Council agreed to roll out GST from 1 July 2017, instead of 1 April 2017.
9th GST Council Meeting Minutes, page 16

Next GST Council Meeting

It was decided that the 10th GST Council Meeting would be held on 18 February 2017.
9th GST Council Meeting Minutes, page 16

 In summary:
The 9th GST Council Meeting (16 January 2017) achieved a breakthrough by finalising the cross-empowerment framework between Centre and States, determining administrative jurisdiction, confirming GST rollout from 1 July 2017, and discussing implications for the power sector. These decisions laid the groundwork for a unified and cooperative tax administration model under GST.