GST Council

The GST Council is a constitutional body responsible for making recommendations on issues related to the implementation of the Goods and Services Tax (GST) in India.
As per Article 279A (1) of the amended Constitution, the GST Council was constituted by the President.

Members:
The members of the Council include the Union Finance Minister (chairperson), the Union Minister of State (Finance) from the Centre.
Each state can nominate a minister in-charge of finance or taxation or any other minister as a member.

Functions:

Under Article 279A (4), the Council makes recommendations to the Union and the States on important issues related to GST, like the goods and services that may be subjected or exempted from GST, model GST Laws, principles that
govern place of supply, threshold limits, GST rates including the floor rates with bands, special rates for raising additional resources during natural calamities/disasters, special provisions for certain States, etc.

Functioning of GST Council

• Article 279A(7): One-half of the total number of Members of the Goods and Services Tax Council shall constitute the quorum at its meetings.
• Article 279A(9): Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:
o the vote of the Central Government shall have a weightage of onethird of the total votes cast.
o the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast in that meeting.

The GST Council is a unique body in India as it is a joint forum where the Central and State Governments work together to make decisions on GST. This has helped to ensure that the GST regime is implemented in a coordinated and efficient manner.