Goods and Services Tax (GST) Council: Important One-Liner Questions and Answers for UPSC, SSC, WBCS, PSC, Railway and Competitive Exams

Introduction: The GST Council is the apex constitutional body responsible for making recommendations on Goods and Services Tax (GST) matters in India. Questions related to Article 279A, composition, voting pattern, GST rates, functions, and the 101st Constitutional Amendment Act are frequently asked in UPSC, SSC, WBCS, PSC, Railway, Banking, CTET, CDS and other competitive examinations.

Key Facts Box

• Article: 279A
• Nature: Constitutional Body
• Created By: 101st Constitutional Amendment Act, 2016
• Chairperson: Union Finance Minister
• Main Function: Recommendations on GST

Important One-Liner Questions and Answers

Question	Answer
1. Which Article provides for the GST Council?	Article 279A
2. What is the nature of the GST Council?	Constitutional Body
3. Which Constitutional Amendment established the GST Council?	101st Constitutional Amendment Act, 2016
4. Who is the Chairperson of the GST Council?	Union Finance Minister
5. Who is a member of the GST Council from the Union Government?	Union Minister of State for Finance
6. Who represents States in the GST Council?	State Finance/Taxation Ministers
7. What is the primary function of the GST Council?	Recommend GST Policies and Rates
8. Which body recommends GST tax rates?	GST Council
9. Which body recommends GST exemptions?	GST Council
10. What is the voting weight of the Union Government in the GST Council?	One-Third (1/3)
11. What is the combined voting weight of State Governments in the GST Council?	Two-Thirds (2/3)
12. What majority is required for a GST Council decision?	75% Weighted Majority
13. Which body promotes cooperative federalism in taxation?	GST Council
14. Which body recommends threshold limits for GST registration?	GST Council
15. Which body recommends model GST laws?	GST Council
16. Which constitutional body helps create a unified national market?	GST Council
17. Which body recommends special GST provisions for certain States?	GST Council
18. Which body resolves GST-related issues between Union and States?	GST Council
19. Which constitutional body is considered the apex institution of GST governance?	GST Council
20. Which body plays a key role in India's indirect tax system?	GST Council

Exam Focus Box

• Article 279A → GST Council
• 101st Constitutional Amendment
• Union Finance Minister → Chairperson
• 1/3 Union Vote Weight
• 2/3 States Vote Weight
• 75% Weighted Majority

Quick Revision Notes

Article 279A → GST Council
101st Amendment Act
Chairperson → Union Finance Minister
1/3 + 2/3 Voting Pattern
75% Majority Required
GST Rate Recommendations

Most Important Points Summary

1. GST Council is established under Article 279A.
2. It was created through the 101st Constitutional Amendment Act.
3. It recommends GST rates and policies.
4. It promotes cooperative federalism.
5. Its decisions require a 75% weighted majority.

FAQ Section

Q1. Which Article provides for the GST Council?
Article 279A.

Q2. Who chairs the GST Council?
Union Finance Minister.

Q3. Which Constitutional Amendment established the GST Council?
101st Constitutional Amendment Act, 2016.

Q4. What majority is required for GST Council decisions?
75% weighted majority.

Conclusion

These GST Council One-Liner Questions and Answers cover the most important constitutional provisions, composition, voting mechanisms, functions, and GST governance concepts. They are highly useful for UPSC, SSC, WBCS, PSC, Railway, Banking, CTET and other competitive examinations.