Q.What is the role of the GST Council?

GST needed a body where the Centre and every state could jointly decide on rates and rules, since both levels of government have a constitutional stake in this one tax.

The GST Council, established under Article 279A of the Constitution, is the key decision-making body for the GST regime. It comprises:

• The Union Finance Minister, as Chairperson.
• The Finance or Revenue Minister of every State and Union Territory (with a legislature), as members.

Role: the Council makes recommendations on virtually every major GST policy matter, including:

• Tax rates applicable to different goods and services.
• Exemptions and threshold limits for registration.
• Model GST laws and administrative procedures.
• Resolving disputes between the Centre and states arising from GST implementation. …

Describing the GST Council as a purely central body with no state representation — its defining feature is that every state/UT has its own Fina …