The GST Council is constituted under which Article?

Explanation

Article 279A, inserted by the Constitution (One Hundred and First Amendment) Act, 2016, creates the GST Council. The article says the President shall, by order, constitute a Council called the Goods and Services Tax Council. This matters because Article 279A is not merely a GST taxing-power provision; it establishes the Council and sets out its composition. The Union Finance Minister is the Chairperson, the Union Minister of State in charge of Revenue or Finance is a member, and ministers nominated by each State Government are also members. Therefore, Article 279A is the constitutional home of the GST Council.

Why the other options are wrong

• (A) Article 246A gives Parliament and the State legislatures power to make laws on GST; it does not constitute the GST Council.
• (B) Article 269A deals with the levy and collection of GST in inter-State trade or commerce, so it is about inter-State GST, not the Council's creation.
• (D) Article 280 provides for the Finance Commission, a separate constitutional body from the GST Council.

Concept

This tests constitutional provisions introduced for the GST framework. RAS repeatedly asks such article-based questions because they link fiscal federalism, constitutional amendments and governance institutions.

Source

• Legislative Department, Ministry of Law and Justice — The Constitution of India

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