Topic Details (Notes format)

Goods and Services Tax Council

Subject: Polity

Book: Indian Polity by M. Laxmikanth

A constitutional body formed under Article 279A following the 101st Amendment, unifying India’s indirect tax system under GST. Composed of the Union Finance Minister (Chair) and state Finance Ministers, the Council decides tax slabs, exemptions, and policy changes collaboratively. Decisions require a three-fourths majority vote, with the center having one-third weightage and states two-thirds. GST replaced multiple taxes (VAT, excise, service tax), simplifying trade, but challenges include revenue shortfalls in some states. The Council fosters cooperative federalism, as both center and states must align on reforms. Understanding its functioning is key to grasping India’s largest tax overhaul that impacts governance and fiscal health nationwide.

Practice Questions

संसद कार्यवाही की समय सीमा किस अनुच्छेद में उल्लिखित है?

कार्यपालिका के प्रमुख की नियुक्ति में अंतिम निर्णय किसके द्वारा होता है?

Which article of the Indian Constitution guarantees the right to life and personal liberty?

Who among the following is the ex-officio Chairman of the Rajya Sabha?

अधिकारों की गारंटी किस अनुच्छेद के माध्यम से दी गई है?

कार्यपालिका के प्रमुख की नियुक्ति में किसका निर्णय अंतिम होता है?

Which of the following is NOT a part of the Union List of the Indian Constitution?

What is the maximum number of members in the Legislative Council of a state?

संसद के अध्यक्ष को किस नाम से जाना जाता है?

राष्ट्रपति की नियुक्ति में किस संस्था का योगदान महत्वपूर्ण होता है?