GST Council

3.1 Constitution and Composition

Article 279A of the Constitution (inserted by 101st Amendment, 2016) provides for the GST Council — a constitutional federal body for GST governance.

Composition:

• Chairperson: Union Finance Minister (currently Smt. Nirmala Sitharaman)
• Vice-Chairperson: Elected from State Finance Ministers
• Members: State Finance Ministers (or any other designated minister) of all states + 2 UTs with legislature (Delhi, Puducherry)

Voting: Decisions by three-fourths weighted majority:

• Centre's vote = 1/3 of total weighted votes
• All States' votes combined = 2/3 of total weighted votes

Functions: Recommend GST rates, exemptions, threshold limits, administrative issues, dispute resolution between Centre and States.

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