Chapter 47 Goods and Services Tax Council

941. Which Amendment Act paved the way for the introduction of Goods and Services Tax (GST) in India?

942. What new Article was inserted into the Constitution by the 101st Amendment Act of 2016, and what did it empower the President to do?

943. When was the GST Council constituted by the President?

944. Where is the Secretariat of the GST Council located?

945. Who acts as the ex-officio Secretary to the GST Council?

946. What guides the GST Council in discharging its functions?

947. What is the vision of the GST Council?

948. What is the mission of the GST Council?

949. What is the nature of the GST Council?

950. What is the composition of the GST Council?

951. Who is included as a permanent invitee (non-voting) to all proceedings of the GST Council?

952. Who chooses the Vice-Chairperson of the GST Council?

953. What is the quorum for conducting a meeting of the GST Council?

954. How are decisions taken in the GST Council meetings?

955. What is the weightage of the vote of the central government in the GST Council?

956. What is the weightage of the votes of all the state governments combined in the GST Council?

957. What are the grounds on which an act or proceedings of the Council will not become invalid?

958. What are the recommendations the GST Council is required to make to the centre and states?

959. What is one of the other functions of the GST Council regarding specific petroleum products?

960. What mechanism does the GST Council establish for dispute adjudication?

961. What types of disputes can the GST Council adjudicate upon?

962. What is the GST Council’s recommendation role regarding compensation to states for revenue loss?

963. Who determines the compensation to states based on the GST Council’s recommendation?

964. What law did Parliament enact regarding compensation to states for GST revenue loss?