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GST Council: Constitution, Functions and Decision-making

GST council is a governing body to regulates and directs every step for the implementation of goods and service tax in the nation with decisions over tax rates and further implementation measures. GST council assimilates suggestions and regulations into one form and improvises the changes formally through notifications and circulars with its departments and finance ministry.

Latest Updates

Establishment of the GST Council

The notification regarding the establishment of the GST Council was issued on Saturday the 10th day of September 2016 and the provisions came into force on Monday the 12th day of September 2016.

Article 279A having provisions regarding the establishment of the GST Council was inserted after Article 279 of THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016. The Union Finance Minister is the head of the GST Council while the First Meeting of the council was held on 22nd and 23rd September 2016 in New Delhi.

GST Council Constitution

According to Article 279A, it is on the part of the president to give the order to constitute the council of GST within 60 days from the 12th of September 2016 which is already notified by the Government.

Important: GST Council Meeting Updates: All You Need to Know

Following are the designated personnel, who will form the GST Council together:-

Note

Quorum and Decision-Making

Main Functions of the GST Council

The GST council will be supposed to make the recommendation to the Union and State on the following matters:-

Supreme Court’s Decision on GST Council

The Supreme Court is against the GST Council over its multiple decisions and has given some sides towards the central and state governments with the verdict that the government are not bound to apply the decision given by the council and can have their own version of the decisions as per their own conditions. The bench of Justice DY Chandrachud has given the verdict recently to clear the air over the decisions by the GST council which were taking a toll on the central as well as the state government. Read more

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