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

संविधान संशोधन के प्रस्ताव किसके द्वारा प्रस्तुत किए जाते हैं?

What is the term of office of a Member of the Legislative Assembly (MLA)?

The Parliament of India consists of which of the following?

राष्ट्रपति के आदेशों को निरस्त करने का अधिकार किसके पास है?

Which of the following is NOT a feature of the Indian Constitution?

मौलिक अधिकारों के लिए न्यायिक संरक्षण किस अनुच्छेद के माध्यम से मिलता है?

संविधान के किस अनुच्छेद में मौलिक अधिकारों का विवरण है?

What is the maximum strength of the Rajya Sabha?

न्यायिक समीक्षा किस सिद्धांत पर आधारित है?

किस संविधान संशोधन में "सौम्य" शब्द की जगह "विनम्र" शब्द का उपयोग किया गया?