Which Article of the Indian Constitution provides for the establishment of the GST Council?
Options
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A.
Article 280
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B.
Article 324
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C.
Article 279A
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D.
More than one of the above
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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.
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