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CMA Intermediate · Direct and Indirect Taxation · Concept of Indirect Taxes

Which statement about the GST Council constituted under Article 279A 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 the State Ministers in charge of Finance or Taxation. The Prime Minister does not chair it and States are not excluded, so the other statements are wrong.

  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 is elected by the State Finance Ministers from among themselves
  3. CThe Council has only the Union Finance Minister and the Revenue Secretary as members
  4. DThe Prime Minister is the Chairperson of the Council

Explanation

Under Article 279A the Council consists of the Union Finance Minister as Chairperson, the Union Minister of State in charge of Revenue or Finance, and the Ministers in charge of Finance or Taxation of each State. The other options misstate the composition or chair.

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