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What is the Composition of GST Council?

By BYJU'S Exam Prep

Updated on: November 9th, 2023

The composition of GST Council is the Chairman, Finance Minister, and Union Minister. It acts as a joint forum. The council provides crucial GST advice to the Union and the States. The GST Council was established by the Government of India (GoI) to modify, regulate, and reconcile India’s goods and services tax.

Composition of GST Council

According to Article 279A of the modified Constitution, the Council of GST, which will be a combined forum of the Center and the States, shall be composed of the following members: the Chairperson; the Union Finance Minister; and the Union Minister of State responsible for Finance and Revenue; and Members, any other Minister proposed by each state government, including the Minister in charge of finance or taxation.

The President must appoint the GST Council within 60 days of the start of Article 279A, as required under Article 279A(1) of the amended constitution. On September 10, 2016, a notification was released to put Article 279A into effect beginning on September 12, 2016.

GST Council

The GST Council, which is a combined forum of the Center and the States, will be composed of the following members, per Article 279A of the modified Constitution:

  • Chairman: Union Finance Minister
  • Minister of Finance or Taxation or any other Minister appointed by the Government of each State
  • Union Minister of State responsible for Finance Revenue
  • Minister of Finance or Taxation or any other Minister.

According to Article 279A(4), the Council must recommend to the States and Union significant GST-related issues, such as GST rates, threshold limits, minimum rates with bands, special rates for increasing additional funds during natural disasters/calamities, special provisions for some states, and so on.

Summary:

What is the Composition of the GST Council?

GST Council composition is Union Finance Minister, Minister of Finance or Taxation, Union Minister of State, and Minister of Finance or Taxation. A joint forum of the Center and the States is the GST Council.

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