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The Constitution of India in English 2026: page 191

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 191, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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160                  THE CONSTITUTION OF INDIA
                 (Part XII.—Finance, Property, Contracts and Suits)

      1
        [279A. Goods and Services Tax Council.—(1) The President shall,
within sixty days from the date of commencement of the Constitution (One
Hundred and First Amendment) Act, 2016, by order, constitute a Council to be
called the Goods and Services Tax Council.
       (2) The Goods and Services Tax Council shall consist of the following
members, namely:—
              (a) the Union Finance Minister — Chairperson;
              (b) the Union Minister of State in charge of Revenue or
       Finance — Member;
              (c) the Minister in charge of Finance or Taxation or any other
       Minister nominated by each State Government — Members.
                                                       e
                                                  od
       (3) The Members of the Goods and Services Tax Council referred to in
sub-clause (c) of clause (2) shall, as soon as may be, choose one amongst
                                             aC
themselves to be the Vice-Chairperson of the Council for such period as they
may decide.                              di
       (4) The Goods and Services Tax Council shall make recommendations to
                                     In
the Union and the States on—
              (a) the taxes, cesses and surcharges levied by the Union, the
       States and the local bodies which may be subsumed in the goods and
       services tax;
              (b) the goods and services that may be subjected to, or exempted
       from, the goods and services tax;
              (c) model Goods and Services Tax Laws, principles of levy,
       apportionment of Goods and Services Tax levied on supplies in the
       course of inter-State trade or commerce under article 269A and the
       principles that govern the place of supply;
              (d) the threshold limit of turnover below which goods and services
       may be exempted from goods and services tax;
              (e) the rates including floor rates with bands of goods and services
       tax;
              (f) any special rate or rates for a specified period, to raise
       additional resources during any natural calamity or disaster;


1. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 12
   (w.e.f. 12-9-2016).

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