CS Executive · Tax Laws and Practice · Concept of Indirect Taxes at a Glance
Which body is constitutionally empowered to make recommendations on matters such as goods and services that may be subjected to or exempted from GST, and model GST laws?
The GST Council, established under Article 279A of the Constitution, makes recommendations on goods and services to be taxed or exempted, model GST laws, rates and thresholds. It is a joint forum of the Union and States, unlike the Finance Commission, which handles revenue devolution.
- AThe Finance Commission
- BThe NITI Aayog
- CThe GST Council under Article 279ACorrect
- DThe Comptroller and Auditor General
Explanation
Article 279A establishes the GST Council, a joint forum of the Centre and States, which recommends on taxes subsumed, exemptions, model laws, rates and thresholds. The Finance Commission deals with tax devolution, not GST design.
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