Who among the following is the Chairperson of the Goods and Services Tax Council?
- (a)The Prime Minister of India
- (b)The Union Finance Minister
- (c)The Speaker of the Lok Sabha
- (d)The President of India
Correct — B, the Union Finance Minister. Under Article 279A of the Constitution, the Goods and Services Tax (GST) Council is chaired by the Union Finance Minister. Its other members are the Union Minister of State in charge of Finance or Revenue and the Finance or Taxation Ministers of the States. So the Union Finance Minister, not the Prime Minister or President, heads the Council.
- (a)The Prime Minister of India — The Prime Minister does not chair the GST Council; the Constitution assigns that role to the Union Finance Minister.
- (c)The Speaker of the Lok Sabha — The Speaker presides over the Lok Sabha and has no role in the GST Council.
- (d)The President of India — The President's role in GST is limited to constituting the Council; the President does not chair it.
The GST Council is a constitutional body created by the 101st Amendment (Article 279A) to make recommendations on tax rates, exemptions and rules for the Goods and Services Tax. It is a forum for cooperative federalism, bringing the Centre and all States together, and is chaired by the Union Finance Minister.
Aspirants may be tempted by the Prime Minister or President as the 'highest authority', but the GST Council is a finance body, so its chair is the Union Finance Minister. Recalling Article 279A pins the answer down.
- The GST Council is established under Article 279A of the Constitution.
- Its Chairperson is the Union Finance Minister.
- Members include the Union Minister of State for Finance/Revenue and the State Finance/Taxation Ministers.
- Council decisions require a majority of not less than three-fourths of the weighted votes of members present.
The Union Finance Minister chairs the GST Council — option (b).
- Assuming the Prime Minister or President chairs high-level bodies by default.
- Confusing the GST Council with the GST Network (GSTN), which is the IT backbone.
As a polity recall item on who heads a specific constitutional or statutory body.
What is/are the most likely advantages of implementing 'Goods and Services Tax (GST)'? 1. It will replace multiple taxes collected by multiple authorities and will thus create a single market in India. 2. It will drastically reduce the 'Current Account Deficit' of India and will enable it to increase its foreign exchange reserves. 3. It will enormously increase the growth and size of economy of India and will enable it to overtake China in the near future.
- (a) 1 only
- (b) 2 and 3 only
- (c) 1 and 3 only
- (d) 1, 2 and 3
Answer(a) 1 only
Same GST theme from UPSC prelims — understanding what GST is and its single-market aim underpins knowing the GST Council that administers it.
- practice — not a real PYQ
The GST Council is a body established under which Article of the Constitution?
- (a)Article 280
- (b)Article 279A
- (c)Article 263
- (d)Article 356
Answer(b) Article 279A — inserted by the 101st Constitutional Amendment.
- practice — not a real PYQ
A decision of the GST Council requires the support of at least what majority of the weighted votes of members present and voting?
- (a)One-half
- (b)Two-thirds
- (c)Three-fourths
- (d)A simple majority
Answer(c) Three-fourths — the Centre has one-third of the weight and the States together two-thirds.