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The Constitution of India in English 2026: page 192

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 192, 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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161                  THE CONSTITUTION OF INDIA
                 (Part XII.—Finance, Property, Contracts and Suits)

               (g) special provision with respect to the States of Arunachal
        Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram,
        Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and
               (h) any other matter relating to the goods and services tax, as the
        Council may decide.
        (5) The Goods and Services Tax Council shall recommend the date on
which the goods and services tax be levied on petroleum crude, high speed
diesel, motor spirit (commonly known as petrol), natural gas and aviation
turbine fuel.
        (6) While discharging the functions conferred by this article, the Goods
and Services Tax Council shall be guided by the need for a harmonised
                                                       e
structure of goods and services tax and for the development of a harmonised
national market for goods and services.           od
        (7) One-half of the total number of Members of the Goods and Services
                                             aC
Tax Council shall constitute the quorum at its meetings.
                                         di
        (8) The Goods and Services Tax Council shall determine the procedure
in the performance of its functions. In
        (9) Every decision of the Goods and Services Tax Council shall be taken
at a meeting, by a majority of not less than three-fourths of the weighted votes
of the members present and voting, in accordance with the following principles,
namely:—
               (a) the vote of the Central Government shall have a weightage of
        one-third of the total votes cast; and
               (b) the votes of all the State Governments taken together shall
        have a weightage of two-thirds of the total votes cast,
in that meeting.
        (10) No act or proceedings of the Goods and Services Tax Council shall
be invalid merely by reason of—
               (a) any vacancy in, or any defect in, the constitution of the
        Council; or
               (b) any defect in the appointment of a person as a Member of the
        Council; or
               (c) any procedural irregularity of the Council not affecting the
        merits of the case.
        (11) The Goods and Services Tax Council shall establish a mechanism to
adjudicate any dispute—

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