Question

Under Article 279A GST Council is constituted by:

• A. Prime Minister and his Council of Ministers
• B. Respective Governors of the States
• C. The President
• D. A collective body of Union and States

Hint:

Article 279A creates a GST Council as a collective body of Union and State governments to manage GST-related issues.

Answer 1

The Correct Option is D

Step 1: Understanding Article 279A.
Article 279A of the Indian Constitution deals with the creation of the Goods and Services Tax (GST) Council. The Council is a collective body consisting of the Union Finance Minister, the Union Minister of State for Finance, and the Finance Ministers of the States. It is a joint forum that works to recommend the tax structure and harmonization of the GST laws across India.
Step 2: Explanation of the options.
- (a) Prime Minister and his Council of Ministers: This is incorrect as the GST Council does not consist only of the Prime Minister and his Council.
- (b) Respective Governors of the States: The Governors do not have a role in the GST Council formation.
- (c) The President: The President does not directly constitute the GST Council.
- (d) A collective body of Union and States: This is the correct answer, as the GST Council is a joint body formed by both the Union and State governments.
Step 3: Conclusion.
Thus, the correct answer is (d) A collective body of Union and States.