Home The Constitution Part XII Article 279A

Art. 279A Part XII: Finance, Property, Contracts and Suits

Goods and Services Tax Council

Exact text — Constitution of India

(1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council. (2) The Goods and Services Tax Council shall consist of the following members, namely:—(a) the Union Finance Minister... Chairperson; (b) the Union Minister of State in charge of Revenue or Finance...Member; (c) the Minister in charge of Finance or Taxation or any other Minister nominated by each State Government...Members. (4) The Goods and Services Tax Council shall make recommendations to the Union and the States on—(a) the taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax; ... (c) model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax levied on supplies in the course of inter-State trade or commerce... and the principles that govern the place of supply...

In Plain English

What this Article actually means

Added by the 101st Amendment (2016), this Article establishes the GST Council — a unique joint Union-State body chaired by the Union Finance Minister, with every state's own finance minister as a member, responsible for recommending GST rates, exemptions, and rules. It's one of India's most significant recent institutional innovations in cooperative federalism, giving states a direct, structured voice in a tax they'd traditionally have had independent control over.

Why This Matters To You

How it shows up in everyday life

This is the body behind every GST rate change or new exemption you've heard announced — it meets periodically and makes recommendations that, per the Mohit Minerals ruling, are persuasive but not strictly binding on Parliament or states, though in practice its recommendations are generally followed to keep the unified GST system functioning coherently.

Landmark Cases

How courts have interpreted this Article

Union of India v. Mohit Minerals Pvt. Ltd.(2022) 10 SCC 700 — Held GST Council recommendations are recommendatory, not binding — reinforcing that both Parliament and State Legislatures retain genuine, not merely formal, legislative discretion over GST implementation. Verify this case

Read alongside this one

Art. 246a — Special Provision for GST

Frequently Asked

Quick answers about Article 279A

How are GST Council decisions made?

Through a weighted voting system giving the Union one-third of the votes and all states collectively two-thirds, with decisions requiring a three-fourths majority of the weighted votes cast — a structure specifically designed to require broad Union-State consensus.

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The text above reproduces Article 279A of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.