The GST (Goods and Services Tax) Council is a constitutional body established under Article 279A of the Indian Constitution. It serves as the apex joint forum for the Centre and the States, tasked with making key recommendations on tax rates, exemptions, model laws, and administrative thresholds regarding GST in India.
Composition
The council consists of 33 members, structured to ensure a balanced, cooperative federalism approach:
- Chairperson: The Union Finance Minister.
- Member: The Union Minister of State in-charge of Revenue or Finance.
- Members: The Finance or Taxation Minister nominated by each state and Union Territory (with a legislature). [1]
Core Functions & Powers
The GST Council is responsible for establishing a harmonized tax structure and a unified national market. Its primary duties include making recommendations on:
- Which goods and services should be subject to or exempted from GST.
- Model GST laws, principles of supply, and threshold limits.
- The structure of GST rates (including compensation to states).
- Special provisions for specific or hilly states Link https://gstcouncil.gov.in/contact-us