GST Council – UPSC Prelims

It is a constitutional body (Article 279A) for making recommendations to the Union and State Government on issues related to Goods and Services Tax.

The GST Council is chaired by the Union Finance Minister and other members are the Union State Minister of Revenue or Finance and Ministers in-charge of Finance or Taxation of all the States.

It is considered as a federal body where both the centre and the states get due representation.

Union Finance Minister (Chairperson)

The Union Minister of State (MoS) in-charge of Revenue of finance (Member)

The Minister In-charge of taxation or finance or any other Minister nominated by each State Government (Members)

Taxes, cesses, and surcharges to be subsumed under the GST;

Goods and services which may be subject to, or exempt from GST;

The threshold limit of turnover for application of GST;

Rates of GST;

Model GST laws, principles of levy, apportionment of IGST and principles related to place of supply;

Special provisions with respect to the eight north eastern states, Himachal Pradesh, Jammu and Kashmir, and Uttarakhand; and

Other related matters.

GST rates will including the floor rates with bands, special rates for raising additional resources during natural disasters/ calamities, special provisions for certain States, etc.