GST

Council
B Y- S H I K H A R C H A U D H A RY

35921201718
At a Glance !
1. It is a joint forum of the Centre and State.

2. Will function under the chairmanship of Union Finance Minister and will have ministers

nominated by states and UT’s as members.

3. The council will act as a benchmark and will guide the states and union on issues like tax rate

exemption lists, threshold limits etc.

4. The central government shall have a weightage of 1/3rd of the total votes cast.

5. The votes of all state government taken together shall have a weightage of 2/3 rd of the total

votes cost.
Introduction & Overview
GST Council is the governing body of GST having 33 members, out of which 2 members are of centre and 31
members are from 28 state and 3 Union territories with legislation. The council contains the following members

(a) Union Finance Minister (as chairperson)

(b) Union Minister of States in charge of revenue or finance (as member)

(c) The ministers of states in charge of finance or taxation or other ministers as nominated by each states

government (as member).

GST Council is an apex member committee to modify, reconcile or to procure any law or regulation based on
the context of goods and services tax in India.

The council is headed by the union finance minister Nirmala Sitharaman assisted with the finance minister of
all the states of India. The GST council is responsible for any revision or enactment of rule or any rate changes
of the goods and services in India
Vision & Mission
To establish highest standards of co-operative federalism in the functioning of GST Council, which is
the first constitutional federal body vested with powers to take all major decision relating to GST.

Evolving by a process of wider consultation, a Goods and Services Tax structure, which is information
technology driven and user friendly.
GST Council Members
MEMBER OF PORTFOLIO GOVERNMEN DATE
GST COUNCIL T
Smt. Nirmala Sitharaman Minister of Finance and Govt. of India 31-05-2019
Corporate Affairs

Minister of State Govt. of India 31-05-2019

Shri Anurag Singh Thakur (Finance and Corporate
Affairs)

Shri Manish Sisodia Deputy Chief Minister Delhi Govt. 20-09-2016

of Delhi (UT)
Hierarchy of GST Council
Secretariat
Special Secretary/Head of the Secretariat

Joint Secretary (Central) Joint Secretary (Central) Joint Secretary (State) Joint Secretary (State)

Head Director/ | Head Director/ Head Director/ | Head Director/ Head Director/ | Head Director/ Head Director/ | Head Director

Dy Secretary Dy Secretary Dy Secretary Dy Secretary Dy Secretary Dy Secretary Dy Secretary Dy Secretary

Under Secretary| Under Secretary Under Secretary| Under Secretary Under Secretary| Under Secretary Under Secretary| Under Secretary
Decision Making in GST Council
To make any GST Council meeting valid, minimum of 50 percent of the total number of the members
should be present at the meeting.

Every decision of the GST council shall be taken at a meeting, by a majority of minimum three-fourth
of the weighted roles of the members present and voting, in accordance with,

A. the vote of the central government shall have a weightage of one-third of the total votes cast, and,

B. the votes of all the State government taken together shall have a weightage of two-thirds of the total
votes cast, in the meeting. Each state has one vote, irrespective of its size or population.
…
Any act, decision or proceedings shall not be declared as invalid on the basis of any remaining
deficiency at the time of establishment of GST council i.e

1. if there is any vacancy remained in th council.

2. if there is any defect in the constitution of council.

3. if there I any defect in the appointment of a person as a member of the council.

4. if there is any procedural non-compliance,

Function/Roles of GST Council
As per Article 279 A (4), the GST Council shall make recommendations to the Union and States on
important issues releated to GST, such as:-

A. Taxes, cesss, and surcharges levied by the centre, States and local bodies which may be submused in
the GST.

B. Goods and services which may be subjected to or exempted from GST.

C. Model GST laws, principles of levy, opportionment of IGST and principles that govern the place of
supply;

D. Threshold limit of turnover below which goods and sevices may be exempted from GST;

E. Rates including floor rates with bands of GST;

…
F. Special rates to raise additional resources during any natural calamity.

G. Special provision with respect to Arunachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya,
Mizoram, Nagaland, Sikkim,Tripura, Himachal Pradesh & Uttarakhand; and,

H. any other matters related to Goods and Services Tax, as council may decide.
THANK YOU ! 

(Under the guidance of Dr. Anshu)