Examine the legal and constitutional status of the Goods and Services Tax (GST) Council. How are decisions taken within the council regarding tax rate modifications?

💡 Solution & Explanation

Under Article 279A, decisions of the Goods and Services Tax Council are taken by a majority of not less than three-fourths of the weighted votes of members present and voting, where the vote of the Central Government has a weight of one-third and votes of all state governments combined have a weight of two-thirds. This voting structure ensures that neither the Centre nor the states can unilaterally push through tax changes without substantial consensus. The Union Finance Minister serves as the chairperson of the council. The council recommends tax rates, exemptions, and thresholds to both Parliament and state legislatures.