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CS Executive · Tax Laws and Practice · Concept of Indirect Taxes at a Glance

Which of the following is the correct description of the role of the GST Council established under Article 279A of the Constitution?

The GST Council recommends to the Union and the States on GST matters, including rates, exemptions, threshold limits and model laws. It is not a judicial or collecting body. Appeals are heard by the Appellate Authority and Appellate Tribunal, and tax is collected by the tax administrations.

  1. AIt makes recommendations to the Union and the States on matters such as rates, exemptions and model GST lawsCorrect
  2. BIt is a judicial body that hears appeals against orders of the proper officer
  3. CIt levies and collects GST on behalf of the States
  4. DIt audits the accounts of the Union and State tax departments

Explanation

The GST Council is a constitutional body that makes recommendations to the Union and the States on GST matters such as taxes to be subsumed, exemptions, rates, threshold limits and model laws. Appeals go to the Appellate Authority and Appellate Tribunal, not the Council, and the Council does not itself collect tax.

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