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 का चुनाव किसके द्वारा किया जाता है?

Who among the following can recommend the dissolution of the Lok Sabha?

Who appoints the members of the Election Commission of India?

भारत में निर्वाचन आयोग का गठन किस आधार पर होता है?

Which amendment of the Indian Constitution gave the Right to Education a fundamental right?

न्यायिक समीक्षा मुख्यतः किन के खिलाफ की जाती है?

संसद की कार्यप्रणाली का प्रावधान किस अनुच्छेद में मिलता है?

भारत का राष्ट्रपति किस प्रक्रिया द्वारा चुना जाता है?

भारतीय सर्वोच्च न्यायालय का गठन किस आधार पर हुआ?

Who has the authority to dissolve the Rajya Sabha?