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CA Intermediate · Taxation · GST in India - An Introduction

Under the GST Council framework, consider these statements. (I) The Council is chaired by the Union Finance Minister. (II) The Union holds one-third of the weighted votes and the States together hold two-thirds. (III) Decisions need a majority of not less than three-fourths of weighted votes of members present and voting. Which statements are correct?

All three statements are correct. The Union Finance Minister chairs the GST Council, the Centre has one-third weightage and the States together two-thirds, and decisions need a three-fourths majority of weighted votes of members present and voting.

  1. AI, II and IIICorrect
  2. BI and II only
  3. CII and III only
  4. DI and III only

Explanation

Article 279A makes the Union Finance Minister the Chairperson. The Centre's vote carries a weightage of one-third and all States together two-thirds of the total votes cast. Decisions require at least three-fourths of weighted votes of members present and voting. All three statements are correct, so options omitting any are wrong.

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