regarding GST

 GSTN is a Section 25 of companies act, 1956 (sec 8 of companies act, 2013), not for profit organisation owned by government and private players jointly

Article 246A of the constitution gives Power to make laws with respect to Goods and Services
Tax to the central and state governments

Nobody can control GST except the constitutional (101st Amendment ) Act.

GSTN is a network for providing services to the taxpayers.

Goods and Services Tax Network (GSTN) is a Section 8 (under new companies Act, not for profit companies are governed under section 8), non-Government, private limited company.

It was incorporated on March 28, 2013.

The Government of India holds 24.5% equity in GSTN and

all States of the Indian Union, including NCT of Delhi and Puducherry, and the Empowered Committee of State Finance Ministers (EC), together hold another 24.5%.

Balance 51% equity is with non-Government financial institutions.

The Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, tax payers and other stakeholders for implementation of the Goods and Services Tax (GST). The Authorised Capital of the company is Rs. 10,00,00,000 (Rupees ten crore only).