Examining the Decisions of the GST Council and the Veracity of their Clarifications and Amendments with special reference to Food Sector

In recent years with the litigation on indirect taxation rising, the judiciary and AARs have adopted a proactive role to pronounce significant rulings in this realm. These pronouncements are being adopted by the GST council in its further meetings in an obscure manner without proper analysis and justifications. To research in this regard the researcher has taken the amendments, clarifications, and GST meeting discussions from the 31st GST Council till the 51st GST Council into consideration. The researcher has taken the “food sector” as the sample space, as the ultimate aim of the researcher is to take this analysis to a larger set of audience, considering this, taking the food sector will make the work more feasible as it is the only sector where any layman can connect to. In the course of the research, the researcher has identified the most disputed food products and has analysed the course of ambiguities prevailing in those products.