The Role of GST Council with Special Reference to Legal Provisions

April 18, 2026Open Access

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Key Points

To investigate the legal provisions and operational framework governing the GST Council in India.
Analysis of Article 279A of the Constitution of India
Review of primary and secondary legal sources
Descriptive and analytical assessment
Examination of literature on GST governance
Evaluation of the council’s role in federal cooperation
The GST Council is established under Article 279A, ensuring cooperation in tax governance.
It recommends GST rates, exemptions, and policies for effective implementation across India.
Decision-making within the council requires a three-fourths majority, facilitating joint governance.
The council is pivotal in resolving disputes between the Central and State Governments.
Challenges include disagreements over revenue sharing and compensation issues.

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This article discusses the GST Council's structure and powers, revealing its critical role in India's tax governance.

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Dr. Ranganathaiah C.B (2026) studied this question.

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