Analyze the legal and constitutional framework of the Goods and Services Tax Council established under Article 279A of the Indian Constitution. Who serves as the chairperson of this council?

💡 Solution & Explanation

The Goods and Services Tax Council is a joint forum consisting of the Union Finance Minister as chairperson, the Union Minister of State in charge of Revenue or Finance, and the Minister in charge of Finance or Taxation nominated by each state government. Established via the 101st Constitutional Amendment Act, 2016, the council makes recommendations on tax rates, exemptions, thresholds, and administrative procedures governing the indirect tax regime. Decisions within the council require a weighted majority vote where the central government's vote counts for one-third and the combined votes of all state governments count for two-thirds of total votes cast. This cooperative federalism mechanism ensures consensus on indirect taxation.