Skip to content

CA Intermediate · Taxation · GST in India - An Introduction

Which of the following statements about the GST Council, constituted under Article 279A of the Constitution, is correct?

The Union Finance Minister is the Chairperson, and the Union Minister of State in charge of Revenue or Finance is a member, along with State Ministers in charge of Finance or Taxation. Decisions need a three-fourths weighted majority, not a simple majority or unanimity, and the Chair does not rotate.

  1. AThe Union Finance Minister is the Chairperson and the Union Minister of State in charge of Revenue or Finance is a memberCorrect
  2. BThe Chairperson of the Council is chosen by rotation from among the State Finance Ministers
  3. CA decision of the Council needs a simple majority of the total votes cast, with the Centre holding one-half of the votes
  4. DThe Council's decisions are taken only by unanimity of all States and the Centre

Explanation

Under Article 279A, the Union Finance Minister is the Chairperson, and the Union MoS in charge of Revenue or Finance and the State Ministers in charge of Finance or Taxation are members. Decisions require a three-fourths majority of weighted votes, with the Centre holding one-third and all States together two-thirds. So the options on simple majority, rotation and unanimity are wrong.

Did you get it right without looking?

One question tells you little. A timed set on GST in India - An Introduction shows your real accuracy, how long you take and where you lose marks.

Practise GST in India - An IntroductionFree diagnostic mock

More GST in India - An Introduction questions