GST Council: Constitution, Functions, and Decision – Making

GST Council Constitution

In the current taxation landscape of the country, the Goods and Services Tax for GST registration online is the central and vital tax structure. To make sure that the new tax regime is successful and goes beyond the expectations of the people, the government has established the GST Council.

This council has the responsibility of making sure that the tax system is working as intended and also making decisions on various matters relating to the taxation of goods and services in India. In this blog, we will be discussing the constitution, functions and decision-making powers of the GST Council. Keep reading to learn more!

What is the GST Council?

The Goods and Services Tax (GST) council is a ministerial committee that provides policy advice to the Prime Minister and Cabinet on all issues related to the new tax. It meets four times a year and provides recommendations on decisions affecting supply chains.

Its role is to help simplify the tax system and implement common regulation across all goods and services. Members of the council are representatives from various parts of Canada’s economy, including businesses, labor unions, provincial governments, and Indigenous groups for gst filing in Mumbai. The council’s work is vital in ensuring the success of the GST and the tax system as a whole.

The GST Council Has Decision-Making Authority

The GST Council is an important decision-making body in the taxation and economic development of India. Its members are appointed by the president based on their expertise in taxation and economic development and their willingness and ability to make sound decisions in How to Login to GST Portal in India.

The council has the authority to make decisions affecting the country’s economy and tax system, and its decisions have significant implications for the future of the tax regime in India.

Constitution of the GST Council

The GST Council is the body that sets the overall objectives and structure of the GST, and makes decisions on the taxation and trade of goods and services in India. The Constitution of the council establishes its overall objectives and structure, which include setting policies, preparing reports, recommending amendments to the GST act, and managing collections from member states.

The decision-making body includes a chairman and six members who are appointed by the president on the recommendation of the finance ministry with confirmation by Parliament. The council is headquartered in New Delhi and operates under an executive order issued by the president. {Pro Tip: How to file GST Registration:  Process, Benefits and Penalty}

Functions of the GST Council

The GST Council is an important body that plays a vital role in the country’s economy. It is responsible for making decisions that affect the country as a whole, and these decisions include setting tax rates, regulating trade, and deciding which goods are subject to the Goods and Services Tax (GST).

The council has a constitution that sets out its functions and decision-making process. Members of the council are appointed by the Prime Minister on recommendations from various ministries and departments in government. For your accounting services, This ensures that the council is composed of experts from various sectors of the economy and government, and that the council’s decisions are in the best interests of the country.

Recent decisions made by the GST Council

It’s been a busy few months for the GST Council, and that’s not all. Recent decisions made by the body include changes to the Harmonized Sales Tax (HST) and the Pierre Trudeau fuel tax credit. Make sure you’re up-to-date on all the latest news so you can make the best decisions for your business. In addition, the GST Council is currently working on a proposal for an Integrated Value Added Tax (IVAT) system in Canada. Read More: Income tax filing in Mumbai

This is a huge step forward for the taxation of goods and services in the country, and it’s important that you stay informed and engaged in the process. So keep your eyes peeled, and stay tuned for more exciting news from the GST Council! 

GST Council

How does the GST Council make decisions?

The GST Council is the body that makes decisions related to the GST. It’s made up of representatives from each of the participating nations, and meets twice a year to discuss and decide on policy issues related to the tax.

Their decisions are based on the Constitution, which was drafted with the input of all member nations. In the end, the GST Council represents the interests of all of the participating nations. So, keep an eye on their proceedings and be sure to let them know your thoughts and concerns – the future of the GST and the tax system as a whole depends on it to A Guide To GST

What are the Constitution and Functions of the GST Council?

The Constitution and functions of the GST Council are of immense importance in the overall rollout and running of the GST.

The Constitution lays down the structure and operation of the council while its various tasks and responsibilities are specified in the functions.

Decision-making powers of the council are vested through its duly constituted body – the Board, headed by a Chairman appointed by the President with the concurrence of two thirds majority in Parliament as per Article 172(1) of the Constitution of India.

The Board has broad power to deal with all matters within its competence, including the implementation, management and review of schemes and activities under the GST rollout.

Frequently Asked Questions

How do I get involved with the GST Council?

If you would like to get involved with the GST Council, the best way to do so is to become an active member and attend meetings and workshops. You can also provide feedback and suggestions through surveys or consultations. Additionally, you can support the GST council by donating money to its various initiatives.

How do I get involved with the GST Council?

The Goods and Services Tax (GST) council is a group of officers appointed by the government of India to advise it on matters related to the GST. It has the constitution of being representative of all states and taking suggestions and holding public consultations before arriving at decisions that are binding on all the states except Jammu and Kashmir.

What are the Constitution and functions of the GST Council?

The GST Council is the Constitutionally mandated body that lays down the policies and guidelines for Goods and Services Tax (GST) in India.

It also decides on pending issues relating to GST, frames rules governing its administration, and reviews tax returns filed by businesses under GST. The council has a total of 20 members–14 state ministers/ex officio members along with 6 officials from central government ministries/ departments.


In this blog, you have learned about the GST Council and its functions and constitution. You have also learned about the recent decisions the council has made and the process of decision-making. Make sure to read the blog all the way to the end to get the most out of it! for gst related updates, click on me.