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

Who appoints the Chief Justice of India?

न्यायपालिका के अधिकार का सबसे महत्वपूर्ण आधार क्या है?

न्यायपालिका की संरचना में किसका प्रमुख योगदान होता है?

What is the maximum strength of the Legislative Assembly of a state?

Who is responsible for the selection of the judges of the Supreme Court?

आपातकाल की घोषणा के लिए प्रत्येक सदन में कितने प्रतिशत मतों की आवश्यकता होती है?

Which article of the Indian Constitution deals with the official language of the Union?

संसद की कार्यप्रणाली का प्रावधान किस अनुच्छेद में मिलता है?

Which of the following is the longest-serving political party in India?

संसद सदस्यों का वेतन का निर्धारण किसकी स्वीकृति से होता है?