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CA Intermediate · Taxation · GST in India - An Introduction

Under the GST Council framework, which of the following correctly describes the voting rule for decisions of the GST Council?

Decisions require a three-fourths majority of the weighted votes of members present and voting. The Centre carries one-third of the total weight and all States together carry two-thirds. Unanimity is not required, and a simple majority is not enough.

  1. ASimple majority of members present, with the Centre holding one-third of votes
  2. BThree-fourths majority of weighted votes of members present and voting, the Centre having one-third weight and all States together two-thirdsCorrect
  3. CUnanimous decision of all States and the Centre
  4. DTwo-thirds majority of weighted votes, with the Centre having one-half weight

Explanation

Decisions of the GST Council (Article 279A) need a majority of not less than three-fourths of the weighted votes of members present and voting. The Centre's vote has a weightage of one-third and all States together two-thirds. Unanimity is not required, and the Centre does not hold one-half weight.

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