Q. With reference to the Goods and Services Tax (GST) Council, consider the following statements:
1.The GST Council was constituted by the President under Article 279-A of the Constitution.
2.The Union Finance Secretary is the ex-officio Secretary to the GST Council.
3.The GST Council can recommend special rates for a specified period to raise resources during natural calamities.
Which of the statements given above is/are correct?

[A] 1 and 2 only

[B] 1 and 3 only

[C] 2 and 3 only

[D] 1, 2 and 3

Answer: B
Notes:

Explanation:

  • The GST Council was constituted by the President under Article 279-A, inserted by the 101st Constitutional Amendment Act.
  • The Union Revenue Secretary, not the Finance Secretary, is the ex-officio Secretary to the Council.
  • The Council can recommend special rates for a specified period to raise resources during natural calamities or disasters.
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