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CA Intermediate · Taxation · GST in India - An Introduction

The GST Council, constituted under Article 279A of the Constitution, is deciding on a proposal. Which of the following statements about its composition and voting is correct?

Decisions are taken by a majority of at least three-fourths of the weighted votes of members present and voting. The Centre carries one-third of the votes and the States together carry two-thirds, with the Union Finance Minister as Chairperson.

  1. AThe Union Finance Minister is the Chairperson, and every decision requires unanimity
  2. BDecisions need a majority of not less than three-fourths of the weighted votes of members present and voting, with the Central Government having one-third weightage and all States together two-thirdsCorrect
  3. CDecisions need a simple majority, with the Central Government having two-thirds weightage and States one-third
  4. DThe Chairperson of the Council is the Chief Minister chosen by rotation among the States

Explanation

The Union Finance Minister chairs the Council. Decisions need at least three-fourths of the weighted votes of members present and voting. The Centre has one-third weightage and all States together have two-thirds. Unanimity is not required, and the weightages are not reversed.

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