Revenue Secretary cites non-availability of 5 States due to elections as reason Any reforms or rate changes under the Goods and Services Tax regime, including the much-anticipated discussion between the Centre and the States on high fuel taxes, may have to wait till the end of May or June, as the GST Council is not expected to meet before the ongoing assembly elections conclude and new governments take charge in those five States. “Five States are going for polls, and they are important States,” said Economic Affairs and Revenue Secretary Tarun Bajaj. “Their participation is very essential in the GST Council,” he added.