GST council is a constitutional body which consists of Finance minister as chairman, Union minister of state in charge of revenue of finance, Minister of finance or any other minister nominated by each state government to GST council. It make recommendations on following issues:
- Taxes, cesses, and surcharges to be included under the GST
- Goods and services which will be subject to, or exempt from GST
- Rates of GST (5%, 12%, 18%, 28%)
- GST laws, principles of levy, apportionment of IGST and principles associated with place of
- supply
- Special provisions with respect to the eight north eastern states, Himachal Pradesh, Jammu and Kashmir, and Uttarakhand; and other associated matters.
- Other matters pertaining to the implementation and regulation of GST in India.
- Every decision of the GST Council shall be taken at a meeting by a majority of not less than
- 3/4th of the weighted votes of the Members present and voting.
- The vote of the Central Government shall have a weightage of 1/3rd of the votes cast and
- the votes of all the State Governments taken together shall have a weightage of 2/3rd of
- the total votes cast in that meeting.
- One half of the total number of members of the GST Council shall constitute the quorum at its meetings.
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