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GST Council

Structure and Decision-Making

The GST Council is a constitutional body established under Article 279A of the Constitution (inserted by the 101st Constitutional Amendment, 2016). It is chaired by the Union Finance Minister and includes state finance ministers. It makes recommendations on GST rates, exemptions, threshold limits, and administrative procedures. Its decisions require a three-fourths majority, with the Centre's vote having one-third weightage and all states together having two-thirds.

Key details
  • GST went live on July 1, 2017, replacing a cascade of central and state indirect taxes.
  • The GST Council has met over 55 times as of 2026.
  • Key taxes subsumed under GST: Central Excise Duty, Service Tax, VAT, CST, Entry Tax, Octroi, Luxury Tax, Entertainment Tax.
  • Taxes NOT subsumed: Petroleum products (CGST/SGST not yet applied), alcohol for human consumption, stamp duty, electricity duty.
In the news

Tracked since March 01, 2026 · last seen August 05, 2026 · updates as the daily brief publishes

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