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

What is the maximum strength of the Rajya Sabha?

Which article of the Indian Constitution guarantees the right to freedom of speech and expression?

किस संविधान संशोधन ने राष्ट्रपति के चुनाव में एकल मत प्रणाली अपनाने का प्रावधान किया?

Who has the authority to dissolve the Rajya Sabha?

भारत का संविधान किस वर्ष अपनाया गया था?

संविधान सभा की अंतिम बैठक किस वर्ष हुई थी?

Who was the first woman Speaker of the Lok Sabha?

निर्वाचन आयोग के अध्यक्ष का चयन किसके द्वारा किया जाता है?

Who appoints the members of the Election Commission of India?

न्यायपालिका की स्वतंत्रता सुनिश्चित करने के लिए किस प्रावधान को शामिल किया गया है?