The GST Council (Article 279A)
📊 High-Yield Data & Statistical Fact Sheet
- Weighted Decision-Making Math: A resolution in the GST Council requires a three-quarters (3/4th - 75%) majority of the weighted votes of the members present and voting.
- Union (Centre) Weightage: Holds exactly one-third (1/3rd - 33.33%) of the total votes cast.
- States (Combined) Weightage: Collectively hold exactly two-thirds (2/3rd - 66.67%) of the total votes cast.
- Constitutional Consequence: Neither the Centre nor the States alone can pass any tax resolution. The Union holds a de facto veto over any state proposal, and the States collectively hold a de facto veto over any central proposal.
- Constitutional Anchor: Inserted by the 101st Constitutional Amendment Act, 2016, adding Article 279A. The President established the GST Council in September 2016.
- Core Auxiliary Articles:
- Article 246A: Grants concurrent legislative power to Parliament and State Assemblies to frame laws on Goods and Services Tax. However, Parliament retains exclusive jurisdiction to legislate on GST for inter-state trade (IGST).
- Article 269A: Dictates the levy and collection of IGST by the Union, with subsequent apportionment between the Union and the States based on the recommendations of the GST Council.
- Quorum Requirement: One-half (50%) of the total members of the Council constitutes a valid quorum for a meeting.
GST Council Weighted Voting Power (%)
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1. COMPOSITION OF THE COUNCIL
COMPOSITION OF THE COUNCIL
COMPOSITION OF THE COUNCIL
| Analyze key facts and concepts related to COMPOSITION OF THE COUNCIL. | The GST Council serves as an apex joint federal forum, composed of:
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2. FUNCTIONAL MANDATES & DISPUTE REDRESSAL
FUNCTIONAL MANDATES & DISPUTE REDRESSAL
FUNCTIONAL MANDATES & DISPUTE REDRESSAL
| Analyze key facts and concepts related to FUNCTIONAL MANDATES & DISPUTE REDRESSAL. | The GST Council makes recommendations to the Union and the States regarding: - Subsuming Local Taxes: The taxes, cesses, and surcharges levied by the Union, the States, and local bodies that should be merged into the unified GST. - Exemptions & Thresholds: The goods and services that may be exempted from GST, and the threshold limit of turnover below which tax is completely waived. - Unified Rules: Model GST laws, principles of levy, apportionment of IGST, and the principles that govern the place of supply. - Special Status: Special provisions for the 11 Special Category States (Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand). - Petroleum Threshold Timing: The Council holds sole discretion to decide the date on which GST shall be levied on petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, and aviation turbine fuel. Until then, these items remain under traditional central excise and state VAT systems. - Dispute Redressal Mechanism: Under Article 279A(11), the Council is constitutionally mandated to establish a mechanism to adjudicate disputes arising between: - The Government of India and one or more States. - The Government of India and any State(s) on one side and one or more other States on the other side. - Two or more States. |
QUICK REVISION BOX
- Article 279A: Constitutional baseline establishing the GST Council.
- 101st CAA, 2016: Introduced the unified tax structure and added Articles 246A, 269A, and 279A.
- 75% Majority Bar: All decisions require a 3/4th weighted majority present & voting.
- Federal Voting Split: Centre has 1/3rd (33.3%) voting weight; States collectively have 2/3rd (66.7%).
- Chairperson: Union Finance Minister (UFM).
- Legislative UTs: Delhi, Puducherry, and J&K have full ministerial membership.
- Exempt items: Petroleum products, alcohol for human consumption (kept outside GST via Article 366(12A) definition).
- GST Council Quorum: 50% (1/2) of total members must be present.
Notes updated up to March 2026. Sources: GST Council Secretariat, Article 279A.