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CA Intermediate · Taxation · GST in India - An Introduction

Under the dual GST model, which statement about the GST Council is correct?

The Council is chaired by the Union Finance Minister, and decisions need a majority of at least three-fourths of the weighted votes of members present and voting. The Centre has one-third weight and all States together two-thirds. It is a constitutional body, not merely advisory.

  1. AIt is chaired by the Union Finance Minister and its decisions are taken by a majority of not less than three-fourths of the weighted votes of members present and votingCorrect
  2. BIt is chaired by the Prime Minister and decides by simple majority
  3. CIt is chaired by the Union Finance Minister and decides by a simple majority of votes
  4. DIt is a purely advisory body consisting only of Union officers

Explanation

Article 279A provides that the Union Finance Minister is Chairperson. Decisions need at least three-fourths of the weighted votes of members present and voting, with the Centre holding one-third weight and the States two-thirds together. A simple majority is therefore not enough.

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