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CMA Intermediate · Direct and Indirect Taxation · Concept of Indirect Taxes

In the voting at the GST Council, the Union Government's vote carries a weightage and the States together carry a weightage. A decision requires a certain majority. Which combination is correct under Article 279A?

The Union has one-third weightage and all States together have two-thirds of the votes cast, and any decision requires at least three-fourths of the weighted votes of members present and voting. Because of this, neither the Centre nor States alone can pass a decision without the other's support.

  1. AUnion one-third and all States together two-thirds of votes cast; decision needs at least three-fourths of weighted votes castCorrect
  2. BUnion one-half and all States together one-half; decision needs a simple majority
  3. CUnion two-thirds and all States together one-third; decision needs two-thirds majority
  4. DUnion one-third and all States together two-thirds; decision needs a simple majority of members present

Explanation

Article 279A provides that the Centre's vote has a weightage of one-third and all States together two-thirds of the total votes cast. Every decision needs a majority of not less than three-fourths of weighted votes of members present and voting. The other options alter the weightage or the majority.

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