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GST COUNCIL:  CONSTITUTION AND FUNCTIONING

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 8-10-2016 - As per the Constitution as amended, GST Council is required to be Constituted under article 279A of the Constitution which was so done by the President on 12th September, 2016 vide Notification dated 10.09.2016. New Article 279A of the Constitution was notified to come into force w.e.f. 12.09.2016 and vide Notification dated 15.09.2016, the President of India Constituted the GST Council. Clause 279A According to articl .....

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nce Minister … Chairperson The Union Minister of State in charge of Revenue or Finance … Member The Minister in charge of Finance or Taxation or any other Minister nominated by each State Government … Members The members of GST Council shall amongst themselves, elect one of them as Vice Chairman of the Council. The states shall be represented by the Minister incharge of Finance or Taxation or any other Minister nominated by the State but he or she should be a Minister in the .....

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T Council in the GST Council Secretariat (at the level of Additional Secretary to the Government of India), and four posts of Commissioner in the GST Council Secretariat (at the level of Joint Secretary to the Government of India). The Cabinet has also decided to provide for adequate funds for meeting the recurring and non recurring expenses of the GST Council Secretariat, the entire cost for which shall be borne by the Central Government. The GST Council Secretariat shall be manned by officers .....

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meeting with adequate quorum and properly distributed majority. Accordingly, One-half of the total number of Members of the Goods and Services Tax Council shall constitute the quorum at its meetings. Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:- the vote of the Central Government shall have a weightage of o .....

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