The GST Council is a constitutional body established under which Article?

Explanation

Article 279A is the constitutional basis of the GST Council. It was brought in through the Constitution (One Hundred and First) Amendment Act, 2016, which enabled the introduction of GST and created the Goods and Services Tax Council. Under Article 279A(1), the Council had to be constituted by the President within 60 days of the commencement of the Amendment Act. The Council is chaired by the Union Finance Minister. This is why Article 279A is the precise answer: it is not merely connected with taxation, but specifically provides for the constitution of the GST Council and its role in recommending GST-related matters to the Union and the States.

Why the other options are wrong

• (B) Article 300A is not the GST Council provision; it deals with the right to property.
• (C) Article 280 is about the Finance Commission, so it concerns a different constitutional finance body rather than the GST Council.
• (D) Article 270 deals with the distribution of taxes between the Union and the States, not with establishing the GST Council.

Concept

This tests Indian Constitution and Governance through a direct Article-to-body mapping. It recurs in RAS-style polity because the question asks candidates to distinguish the GST Council's specific constitutional foundation from other finance-related Articles.

Source

• Goods and Services Tax Council

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