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GST Council meets on 8 October
వార్తల్లో ఎందుకు?
GST Council decides tax rates, yet which Article creates it? The Article 279A answer Prelims expects
The GST Council meets amid calls to simplify processes and compliance.
Why it matters: factual, Prelims-type
What you need to know
2 నిమి
The GST Council meets in New Delhi on 8 October, its first meeting since September, with tax experts saying reforms should now move beyond rates to processes and compliance.
Its agenda includes the tax treatment of e-commerce logistics models.
The Council is constituted under Article 279A and is chaired by the Union Finance Minister.
మూలాలు: Topper IAS editorial (PIB / The Hindu / Indian Express)
ముఖ్య వాస్తవాలు
Remember these
- GST Council meets in New Delhi on 8 October, its first meeting since September
- Constituted under Article 279A, inserted by the 101st Constitutional Amendment
- Chaired by the Union Finance Minister
- Agenda includes the tax treatment of e-commerce logistics models
- Experts say reforms should now move beyond rates to processes and compliance
ప్రిలిమ్స్ · మెయిన్స్
How the exam will ask it
ప్రిలిమ్స్
- The GST Council is a constitutional body provided for under Article 279A and is chaired by the Union Finance Minister.
- Article 246A empowers Parliament and State legislatures to make laws on GST, whereas Article 279A provides for the Council that makes recommendations on it.
- Article 280 provides for the Finance Commission, which is a different body from the GST Council.
మెయిన్స్
GS3 Economy (Taxation) and GS2 federalism: the GST Council is a cooperative federal forum under Article 279A, but rate changes have dominated its work while procedural complexity and compliance burden persist. Simplifying registration, return filing and refunds, and clarifying the treatment of new business models such as e-commerce logistics, would reduce disputes and costs. The way forward is a shift from rate rationalisation to process reform, backed by technology and consensus between the Centre and States.
Quick recall
Answer before you reveal
The GST Council, which meets to decide on rates, exemptions and procedures, is constituted under which provision of the Constitution?
- Article 246A
- Article 270
- Article 280
- Article 279A
సమాధానం చూడండి
సమాధానం: D — Correct: Article 279A — Article 279A, inserted by the 101st Constitutional Amendment, provides for the GST Council chaired by the Union Finance Minister. • Article 246A — wrong: Article 246A gives Parliament and State legislatures the power to make laws on GST; it does not constitute the Council. • Article 270 — wrong: Article 270 deals with the sharing of Union taxes with the States, not the GST Council. • Article 280 — wrong: Article 280 provides for the Finance Commission, a different body.
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