GST Council

Constitutional Authority for GST Policy & Coordination

The GST Council is the apex constitutional body responsible for policy formulation, coordination, and harmonisation of the Goods and Services Tax (GST) system in India. It provides a common platform where the Union Government and State Governments jointly decide GST-related matters, ensuring uniformity of tax structure across the country.

All major GST reforms—including rate changes, exemptions, compliance relaxations, procedural amendments, and sector-specific clarifications—originate from GST Council deliberations.

Legal Status & Decision Framework

• Constituted under Article 279A of the Constitution of India
• Chaired by the Union Finance Minister, with representation from all States and Union Territories
• Decisions require 75% weighted majority (Centre: 1/3, States: 2/3)

Nature of Recommendations
GST Council decisions are recommendatory in nature. They become legally enforceable only when implemented through Notifications, Rules, or Circulars issued under the CGST, SGST, or IGST Acts.

What the GST Council Decides

The GST Council recommends policies relating to:

• GST rate structure, revisions, and rationalisation
• Exemptions, concessions, and withdrawals
• Compliance procedures, return systems, and timelines
• Procedural simplification and dispute-related clarifications
• Relief measures and amnesty schemes

Implementation Mechanism
Approved recommendations are operationalised by the Government through statutory instruments issued under GST law.

GST Council Meetings