Topic Details (Notes format)

Goods and Services Tax Council

Subject: Polity

Book: Indian Polity by M. Laxmikanth

A constitutional body formed under Article 279A following the 101st Amendment, unifying India’s indirect tax system under GST. Composed of the Union Finance Minister (Chair) and state Finance Ministers, the Council decides tax slabs, exemptions, and policy changes collaboratively. Decisions require a three-fourths majority vote, with the center having one-third weightage and states two-thirds. GST replaced multiple taxes (VAT, excise, service tax), simplifying trade, but challenges include revenue shortfalls in some states. The Council fosters cooperative federalism, as both center and states must align on reforms. Understanding its functioning is key to grasping India’s largest tax overhaul that impacts governance and fiscal health nationwide.

Practice Questions

कार्यपालिका के प्रमुख के रूप में किसे नियुक्त किया जाता है?

Which of the following is the right of a citizen under the Indian Constitution?

संसद में विधेयक पर पुनर्विचार का अधिकार किसे है?

न्यायाधीशों की नियुक्ति में किस समिति की सिफारिश ली जाती है?

Who is the head of the government in India?

लोकसभा का चुनाव किस प्रकार से होता है?

What is the maximum number of members in the Lok Sabha?

विधान सभा अध्यक्ष की योग्यता किस आधार पर निर्धारित होती है?

संसद के अधिवेशन की अवधि किस आधार पर निर्धारित होती है?

Which article of the Indian Constitution deals with the official language of the Union?