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Money & banking · India

Goods and Services Tax Council

Short name
GST Council
Founded
2016 (Article 279A)
Headquarters
New Delhi
Official website
gstcouncil.gov.in ↗

A constitutional body created by the 101st Amendment in 2016. The Union Finance Minister chairs it and the finance ministers of the states are its members.

It recommends GST rates, exemptions and rules, which the Union and the states then put into law. A decision needs three-fourths of the weighted votes: the Union's vote counts for one-third and the states' votes together for two-thirds.

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