Chairperson;

(b) the Union Minister of State in charge of Revenue or Finance—Member;

(c) the Minister in charge of Finance or Taxation or any other Minister nominated by each State Government—Members

One-half of the total number of Members of the Goods and Services Tax Council shall constitute the quorum at its meetings

Every decision of the council has to be taken by a majority of not less than three-fourth of the weighted votes of the members present. The vote of the central government has a weightage of one-third of the total votes cast, and votes of all the state governments together have a weightage of two-thirds of the total votes cast.

13.2. Functions

The Goods and Services Tax Council shall make recommendations to the Union and the States on:

1) The taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax

2) The goods and services that may be subjected to, or exempted from the goods and services tax

3) Model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax levied on supplies in the course of inter-State trade or commerce under article 269A and the principles that govern the place of supply

4) The threshold limit of turnover below which goods and services may be exempted from goods and services tax

5) The rates including floor rates with bands of goods and services tax;

National Anti- Profiteering Authority (NAA)

The National Anti-Profiteering Authority (NAA) has been constituted under Section 171 of the Central Goods and Services Tax Act, 2017.

It is to ensure the reduction in rate of tax or the benefit of input tax credit is passed on to the recipient by way of commensurate reduction in prices.

6) Any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster

7) Special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand

8) Any other matter relating to the goods and services tax, as the Council may decide

Goods and Services Tax Council shall recommend the date on which the goods and services tax be levied

on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel.