GST Council

As per newly inserted Article 279A of the Constitution, the GST Council is a joint forum of the Centre and the States. This Council consists of the following members namely:

1. Union Finance Minister (Chairperson)

2. The Union Minister of State, in-charge of Revenue of finance

3. The Minister In-charge of finance or taxation or any other Minister nominated by each State Government

As per Article 279A (4), the Council will make recommendations to the Union and the States on important issues related to GST, like the goods and services that may be subjected or exempted from GST, model GST Laws, principles that govern place of supply, threshold limits, GST rates including the floor rates with bands, special rates for raising additional resources during natural calamities/disasters, special provisions for certain States, etc.