The report on a model and road map for GST which was submitted by Joint Working Group after being taken into consideration and after accommodating the views of the States appropriately on this report, the views of the Empowered Committee on the model and road map were sent to the Government of India in April, 2008. The comments of the Government of India in April, 2008. The comments of the Government of India were received in December, 2008.

These comments were duly considered by the Empowered Committee and it was decided that a Committee of Principal Secretaries/Secretaries (Finance/Taxation) and Commissioners of Trade Taxes should consider the comments received from the Government of India and submit its views and also work out the Central GST and State GST rates.