The article focused on Formation of GST Council and its Role. It is summarized in such a way that a lay man can also easily understand it.
Formation of GST Council:-
♦ Article 279A talks about GST Council
♦ GST Council came into force on 12th September, 2016
♦ President constituted the GST Council on 15th September, 2016
♦ Members of GST Council
♦ Chairperson – Union Finance Minister
♦ Member – Union Minister of State in charge of Revenue or Finance
♦ Member – Minister in charge of Finance or Taxation or any Minister nominated by each State Government.
♦ Vice-Chairperson – State Finance Ministers’ shall choose one amongst themselves as Vice-Chairperson of the Council.
♦ Quorum of the Council
♦ One-half of total number of members of GST Council shall constitute quorum for meeting.
♦ Every decision of the GST Council shall be taken by majority not less than 3/4th of weighted votes of members present and voting.
1. Vote of Central Government have weightage of 1/3rd of total vote cast and
2. Votes of all State Governments taken together shall have weightage of 2/3rd of total vote cast.
♦ Vacancy if any not to invalidate the proceedings.
♦ Settlement of disputes
GST Council shall establish a mechanism to adjudicate any dispute between
1. Government of India and one or more State
2. Government of India and any State or State on one side and one or more other State on other side
3. Two or more State arising out of recommendations of Council or implementation thereof.
Role of GST Council:-
Make recommendations to the Union and States on:-
Hope the above article helps you in understating the GST Council better and in easy way.
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