Chairman of the GST Council
The Chairman of the GST Council is the Finance Minister. Currently, Nirmala Sitaraman, the Union Finance Minister, is the chairman of the GST Council. The GST Council has 2 members from the Center and 31 members representing the States and Union Territories. The 101st Amendment Act of 2016 paved the way for the introduction of Goods and Services Tax in India, and accordingly, the President issued the order in 2016 and constituted the Council.
According to Article 279, the GST Council is meant to “make recommendations to the Union and the states on important issues related to GST, like the goods and services that may be subjected or exempted from GST, model GST Laws”. The GST Council also decides on various rate slabs of GST.