The Goods and Services Tax (GST) Council, an inter-governmental body to harmonise GST, is established under:
Answer & Solution
Correct answer: C.
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_
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