The state government of Tamil Nadu had signaled to enact the proposed changes to the GST rates that were tabled in 15th finance commission after the commission had instructed the suggestions at the 37th GST council meet that was hosted by Goa.

While speaking about the provisions that were tabled, the state fisheries minister of Tamil Nadu D Jaya Kumar said that the state has been prepared to implement the rates with GST tag if the Central government had normalized the state of economy and to constitute the ways to increase the GST revenue and added that, however, on one hand the government had agreed with the proposals, on the other hand, it had strongly refused to agree the provisions that will discard and scrap off the exemption clause for products and services.

The minister further cited that the exemption clause play a vital role in aiding small and medium level businesses and farmers where he had indicated that these people and these firms will be inevitably affected if GST commission had accepted the exemption clause and urged the GST council body towards increasing the years for which compensation will be paid if the state accounts for lower tax growth less than 15%.

He further quoted the council to constitute a GST tribunal and asked the council to accept the recommendations that has been tabled by the law committee on giving exemptions for acquiring audit certificate to the business which records with gross turnover up to Rs 5 crores.