economics medium Fill in the Blank

The Goods and Services Tax (GST) Council, which makes recommendations on GST rates and thresholds, is constituted under Article ___ of the Constitution.

  1. dividend (or window of opportunity)
  2. 279A
  3. quantitative
  4. final

Answer: 279A

Article 279A empowers the President to constitute the GST Council, a federal forum comprising the Union Finance Minister (as Chairperson) and state finance ministers. It ensures cooperative federalism by requiring a 3/4th majority for decisions, balancing central and state interests.

Topic Public Finance - Taxation
Exam Relevance UPSC Prelims, SSC, Railway