Which Article of the Indian Constitution provides for the establishment of the GST Council?

Options

  • A. Article 280
  • B. Article 324
  • C. Article 279A
  • D. More than one of the above
  • E. None of the above

Correct Answer (Detailed Explanation is Below)

C. Article 279A

Detailed Explanation

  • Correct Answer: Article 279A.
  • Constitutional Amendment: Inserted through the 101st Constitutional Amendment Act, 2016.
  • Chairperson: Union Finance Minister.
  • Members: Union Minister of State in charge of Revenue or Finance and the Finance/Taxation Ministers nominated by each State Government.
  • Function: Recommends GST rates, exemptions, model laws and other GST-related matters.
  • Important: The GST Council is a constitutional body.