Consider the following statements regarding the Goods and Services Tax (GST) Council:
1. It is a constitutional body established under Article 279A.
2. The Union Finance Minister is the Chairperson of the Council.
3. Every decision is taken by a majority of not less than three-fourths of the weighted votes of members present and voting.
Which of the statements given above are correct?

Answer and explanation

Correct answer: D. 1, 2 and 3

  1. Step 1: Article 279A was inserted by the 101st Amendment Act to create the GST Council. Statement 1 is correct.
  2. Step 2: The Union Finance Minister is the Chairperson, and State Finance Ministers are members. Statement 2 is correct.
  3. Step 3: Article 279A(9) mandates a three-fourths weighted majority: Centre has one-third weightage and States collectively have two-thirds weightage. Statement 3 is correct.
Answer
1, 2 and 3 are correct.

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