Skip to content

CA Intermediate · Taxation · GST in India - An Introduction

Which of the following statements regarding the GST Council is correct?

The GST Council is a constitutional body under Article 279A. Its decisions need a majority of at least three-fourths of the weighted votes of members present and voting, where the Centre's vote has one-third weightage and the States together have two-thirds.

  1. AIt is constituted under Article 279A and its decisions need a three-fourths weighted majority of votes cast, with the Centre's vote carrying one-third weightageCorrect
  2. BIt is a statutory body under the CGST Act, and decisions need a simple majority with equal weightage to every member
  3. CIt is constituted under Article 279A and its decisions need a two-thirds majority, with the Centre holding one-half weightage
  4. DIt is constituted under Article 246A and decisions need unanimity of all States and the Centre

Explanation

The GST Council is a constitutional body under Article 279A. Decisions require at least three-fourths of the weighted votes of members present and voting, with the Central Government's vote having one-third weightage and all States together two-thirds. The two-thirds majority and one-half Centre weightage option misstates both figures. Unanimity is not required.

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