As per the recent tweet of Nirmala Sitharaman Office (@nsitharamanoffc) says the GST related matters are not Ministry of Finance matters. They are the GST council matters in which all states’ Finance Ministers are members. Without the council’s clearance, no step is taken: Smt Nirmala Sitharaman (@nsitharaman) in her reply to the debate on the Finance Bill, 2021 in Lok Sabha on Tuesday.
Source from: https://twitter.com/nsitharamanoffc/status/1374370672084803584