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

Who among the following appoints the Chief Election Commissioner of India?

Who was the first woman Speaker of the Lok Sabha?

सूचना का अधिकार किस अधिनियम के अंतर्गत आता है?

What is the maximum strength of the Lok Sabha?

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

भारत का राष्ट्रपति किस प्रक्रिया द्वारा चुना जाता है?

Which of the following is a feature of the Indian Constitution?

Which article of the Indian Constitution allows the President to declare a National Emergency?

राजनीतिक दलों की स्वतंत्रता किस अनुच्छेद में सुनिश्चित की गई है?

विधेयक प्रस्तुत करने का अधिकार संसद के किस सदन के सदस्यों को है?