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CA Intermediate · Taxation · GST in India - An Introduction

Under the GST structure in India, which of the following statements about the GST Council is correct?

The GST Council is a constitutional body established under Article 279A, introduced by the 101st Constitution Amendment, and its Chairperson is the Union Finance Minister. It is not a statutory body created by the CGST Act and not chaired by the Prime Minister.

  1. AIt is a statutory body set up under the CGST Act and has the Union Finance Minister as Chairperson
  2. BIt is a constitutional body under Article 279A, with the Union Finance Minister as ChairpersonCorrect
  3. CIt is a constitutional body under Article 279A, with the Prime Minister as Chairperson
  4. DIt is a body set up by the Union Cabinet, with the Chief Minister of a State as Chairperson

Explanation

The GST Council is constituted under Article 279A of the Constitution, inserted by the 101st Amendment. Its Chairperson is the Union Finance Minister. Option A is wrong because it is a constitutional body and not a creation of the CGST Act. Option C names the wrong Chairperson.

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