# The GST Council (Article 279A)
Article 279A is the single most important constitutional provision for GST policy. It creates a joint Centre–State forum that effectively runs GST policymaking.
## Constitution
Empowers the President to constitute the GST Council. Members:
| # | Role | Member |
|---|---|---|
| 1 | Chairperson | Union Finance Minister |
| 2 | Member | Union Minister of State in charge of Revenue/Finance |
| 3 | Members | One Minister from each State — in charge of Finance/Taxation or any other Minister nominated by the State Government |
The State-Minister members choose one among themselves as Vice-Chairperson.
## What the GST Council recommends
The Council makes recommendations to the Union and the States on:
a. Taxes, cesses and surcharges of Centre/States/Local bodies that may be subsumed into GST.
b. Goods and services to be subjected to or exempt from GST.
c. Model GST laws, principles of levy, apportionment of inter-State trade revenue, and place of supply principles.
d. Threshold turnover limit below which GST is exempt.
e. GST rates — including floor rates with bands.
f. Special rates for a specified period during natural calamity/disaster.
g. Special provisions for: Arunachal Pradesh, Assam, J&K, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand (the Special Category States — 11 listed).
h. Any other matter relating to GST as the Council may decide.
The Council shall also develop a harmonised national market for goods and services.
## Quorum and voting
- Quorum: One-half of the total number of members.
- Decision-making: By a majority of not less than three-fourths (75%) of the weighted votes of members present and voting.
- Weightage of votes:
- Centre → 1/3rd of total votes cast.
- All States together → 2/3rd of total votes cast.
### What this voting structure means in practice
- The Centre alone (33.3%) cannot pass anything (needs 75%).
- All States together (66.6%) also cannot pass anything (still needs 75%).
- Effectively, the Centre + a sizeable group of States must agree → consensus-driven.
- Similarly, the Centre + 1/3 of States (or so) can block any proposal.
## Validity of acts/proceedings
No act or proceeding of the Council is invalid merely by reason of:
a. Any vacancy or defect in its constitution.
b. Any defect in appointment of a member.
c. Any procedural irregularity of the Council not affecting the merits of the case.
## Dispute resolution
The Council shall establish a mechanism to adjudicate disputes between:
a. Government of India and one or more States.
b. Government of India + State(s) on one side vs. remaining States on the other.
c. Two or more States among themselves —
all arising out of recommendations of the Council or their implementation.
## Amendment of Article 279A
Under Article 368 (as amended), any change to Article 279A needs:
- 2/3 majority in Parliament, AND
- Ratification by at least half the States.
## Memory hooks
- '1/3 + 2/3 = 75% rule' — Centre 1/3, States combined 2/3, but 75% needed.
- Quorum = 50% of members.
- Decisions = 75% weighted majority of those present and voting.