Discussion
Which of the following Article provides for Constitution of GST (Goods and Services Tax) Council by the President of India ?
Answer: C
The GST Council is provided for in Article 279A.
Article 279A, inserted by the Constitution (101st Amendment) Act, 2016, requires the President to constitute the Goods and Services Tax Council, chaired by the Union Finance Minister with the state finance ministers as members, to recommend GST rates and rules.
Article 246A gives Parliament and the states power to make GST laws, and Article 269A deals with GST on inter-state supplies. Article 268A, on service tax, was omitted by the same amendment.
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