Q. Consider the following statements regarding the Goods and Services Tax Council (GST Council):
1.The GST Council is a constitutional body established under Article 279A of the Indian Constitution.
2.The Union Finance Minister is the Chairperson of the GST Council, and the Union Minister of State for Revenue or Finance is also a member.
3.The Chairperson of the Central Board of Indirect Taxes and Customs (CBIC) is a permanent invitee to the GST Council meetings with voting rights.
4.The decisions of the GST Council require at least a three-fourths majority of the weighted votes of the members present and voting.
Which of the statements given above are correct?
Answer: A
Notes:
Explanation:
Statement 1 is correct: The GST Council is a constitutional body established under Article 279A of the Constitution.
Statement 2 is correct: The Union Finance Minister is the Chairperson, and the Union Minister of State for Revenue or Finance is a member.
Statement 3 is incorrect: The Chairperson of the CBIC is a permanent invitee to the GST Council meetings but does not have voting rights.
Statement 4 is correct: Decisions of the GST Council require at least a three-fourths majority of the weighted votes of the members present and voting.
