The 101st Amendment Act of 2016 paved the way for the introduction of a new tax regime (i.e. goods and services tax – GST) in the country.  

• The smooth and efficient administration of this tax requires co-operation and coordination between the centre and the states.  
• In order to facilitate this consultation process, the amendment provided for the establishment of Goods and Services Tax Council or the GST Council. 
• The amendment inserted a new Article 279-A in the Constitution. This Article empowered the President to constitute a GST Council by an order.  

• Accordingly, the President issued the order in 2016 and constituted the Council. 

Source: Laxmikanth