GST Council Article: Constitution of India
The Goods and Services Tax (GST) Council is a constitutional body established to address matters related to the Goods and Services Tax in India.
Article 279A of the Constitution of India specifically provides for the establishment of the Goods and Services Tax Council.
This Article empowers the President of India to create the GST Council by order.
The GST Council is responsible for making recommendations to the Union and State governments on issues related to GST, including:
- Taxes, cesses, and surcharges to be levied or exempted.
- Taxes applicable on supply of goods or services.
- Principles of supply, classification of goods or services.
- Thresholds for GST applicability.
- GST rates structure.
- Special provisions for certain states.
- The date on which GST will be levied on petroleum crude, high-speed diesel, etc.
Therefore, Article 279A is the correct provision concerning the GST Council.
Important Questions from Goods and Services Tax (GST)
Which of the following is an Indirect Tax in India?
Goods and Service Tax is an example of ________.
Which of the following is an example of revenue receipt of the government?
The Goods and Services Tax, Act commenced from ______.
What kind of a tax is GST?
