GST Council and indirect-tax federalism

Article 279A, inserted by the 101st Amendment 2016, creates the GST Council: Union Finance Minister as chair, Union Minister of State for Finance, and one minister from each State. States surrendered independent indirect-tax powers for a vote that blocks but cannot command. The Council decides by a weighted three-fourths majority in which the Union holds one-third of votes and all States together two-thirds. It recommends rates, exemptions, thresholds, and model laws for a tax levied concurrently. Article 279A(11) provides for dispute resolution between governments.

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