The GST Council
The Centre-state body that decides GST rates, exemptions and rules; the Centre has one-third of the votes and states two-thirds.
What the paper can ask
- GST was launched in 2017; the Council was created by the 101st Constitutional Amendment Act, 2016.
- Voting: Centre one-third, states two-thirds, decisions by three-fourths of weighted votes.
- After the September 2025 reform GST has two main slabs, 5 and 18 percent, with a 40 percent rate on luxury and sin goods. (as of 23 Oct 2026)
- GST collections rose from Rs 13.76 lakh crore in 2021-22 to Rs 22.27 lakh crore in 2025-26. (as of 23 Oct 2026)
Latest
The 57th GST Council (8 October 2026, chaired by Nirmala Sitharaman) recommended scrapping GST officers' arrest powers, raising the prosecution threshold from Rs 1 crore to Rs 5 crore and cutting the general penalty from Rs 25,000 to Rs 10,000.
Why exams ask
Who chairs it, its Article, the voting weights and the latest meeting's decisions are asked after every meeting.
The full story
The Goods and Services Tax (GST), launched in 2017, merged most indirect taxes of the Centre and states into one. Decisions on its rates, exemptions, thresholds and rules are recommended by the GST Council, a constitutional body created by the 101st Constitutional Amendment of 2016. The Council brings together ministers from the Union government and the finance or taxation minister of every state.
In the news
Test yourself
1.Who chairs the GST Council?
Correct. Under Article 279A the GST Council is chaired by the Union Finance Minister, with the MoS Finance and State finance ministers as members.
Not quite. Under Article 279A the GST Council is chaired by the Union Finance Minister, with the MoS Finance and State finance ministers as members. It goes into your error book.
2.The GST Council was created under which Article of the Constitution, inserted by the 101st Amendment?
Correct. Article 279A, inserted by the 101st Constitution Amendment Act, 2016, provides for the Goods and Services Tax Council.
Not quite. Article 279A, inserted by the 101st Constitution Amendment Act, 2016, provides for the Goods and Services Tax Council. It goes into your error book.