MasteryExams
Economics • Indian EconomyMedium

Which of the following constitutional bodies is mandated under Article 279A of the Constitution of India to make recommendations on matters relating to the Goods and Services Tax?

A. Goods and Services Tax Council✓ Correct Answer
B. Finance Commission
C. Inter-State Council
D. National Institution for Transforming India

💡 Solution & Explanation

The Goods and Services Tax Council established under Article 279A acts as a joint forum for the Centre and States to deliberate and recommend tax rates, exemptions, and thresholds. Alternative bodies handle centre-state financial resource devolution or national planning. It embodies the spirit of cooperative federalism in indirect tax administration.

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