The Goods and Services Tax (GST) Council, an inter-governmental body to harmonise GST, is established under:
AArticle 279 — the 'net proceeds' definition under the old indirect-tax regime
BArticle 280 — Finance Commission to be constituted every fifth year by the President
CArticle 279A — inserted by the Constitution (101st Amendment) Act, 2016
DArticle 285 — immunity of Union property from State taxation in any State
Answer & Solution
Correct answer: C. Article 279A — inserted by the Constitution (101st Amendment) Act, 2016
1. The Constitution (101st Amendment) Act, 2016 inserted Article 279A to constitute the Goods and Services Tax Council.
2. The Council is chaired by the Union Finance Minister and includes State Finance Ministers; it recommends GST rates, exemptions and procedures.
3. Article 279 deals with the 'net proceeds' definition under the old indirect-tax regime.
4. Article 280 is the Finance Commission, Article 285 is the immunity of Union property from State taxation.
_Source: Constitution of India (Bare Act, updated to 105th Amendment Act 2021), Govt. of India Legislative Dept., Article 279A; 101st Amendment Act 2016_
Related questions
In National Legal Services Authority (NALSA) v. Union of India, (2014) 5 SCC 438, the SuprThe Constitution (103rd Amendment) Act, 2019 — providing 10 per cent reservation for EconoArticle 131 of the Constitution confers on the Supreme Court of India:Which case overruled the proposition in A. K. Gopalan v. State of Madras, AIR 1950 SC 27 tArticles 280 (Finance Commission) and 281 (recommendations of the Finance Commission) beloThe Eleventh Schedule of the Constitution lists subjects that may be devolved by State LegArticles 243 to 243-O of the Constitution, inserted by the 73rd Amendment Act, 1992, deal The Sixth Schedule of the Constitution provides for the administration of tribal areas in