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

💡 Solution & Explanation

The Goods and Services Tax Council was established under Article 279A, introduced by the One Hundred and First Constitutional Amendment Act, 2016, to foster cooperative federalism and harmonize indirect tax structures across states and the center. Chaired by the Union Finance Minister, the council includes the Union Minister of State in charge of Revenue and finance ministers of all states and union territories with legislatures. Decisions require a weighted majority of at least three-fourths of the votes cast, giving the central government one-third weight and all states combined two-thirds weight. It recommends tax rates, exemptions, and threshold limits.