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Article 279A: Goods and Services Tax Council | Report Scams

Constitution of India

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279A

Goods and Services Tax Council

Finance, Property, Contracts

📜 Official Text

(1) The President constituted the GST Council within 60 days of the 101st Amendment (2016). (2)-(3) It comprises the Union Finance Minister (Chairperson), a Union Minister of State for Finance/Revenue, and each state's nominated Finance/Taxation Minister (who elect a Vice-Chairperson among themselves). (4) It recommends on what taxes get subsumed into GST, exempt goods/services, model GST laws, thresholds, rates, special disaster-relief rates, and special provisions for specified (mostly hilly/northeastern) states. (5)-(6) It recommends when GST applies to petroleum products, guided by the need for a harmonised national GST structure. (7)-(8) Half the members form quorum; the Council sets its own procedure. (9) Decisions need a three-fourths weighted majority, with the Centre's vote weighted one-third and all states' votes combined weighted two-thirds. (10) Council acts aren't invalidated by mere vacancies, appointment defects, or non-material procedural irregularities. (11) The Council must establish a dispute-resolution mechanism for Centre-State or State-State GST disputes.

💡 In Simple Words

This creates India's most significant modern example of genuine cooperative federalism in taxation: the GST Council, where the Union and every state sit together and jointly decide GST rates, rules, and exemptions - with a specific voting formula (Centre one-third, all states combined two-thirds) that requires broad buy-in from both levels of government for any decision, rather than either the Centre or the states alone being able to dictate GST policy.

🧭 Real-World Example

This is why GST rate changes on specific goods or services require the GST Council to actually meet and vote, with both the central government and virtually all state governments needing to be broadly on board given the three-fourths weighted-majority requirement - a genuinely collaborative Centre-State decision-making body, unusual among Indian fiscal institutions.

#GST Council#cooperative federalism

← 279Calculation of "net proceeds", etc.280 →Finance Commission