The Goods and Services Tax (GST) Council, chaired by the Union Finance Minister, takes all decisions regarding tax rates and exemptions based on a simple majority (more than 50%) vote of the members present.

To protect the federal structure and ensure that neither the Centre nor the States can unilaterally force a decision, the GST Council requires a special majority of not less than three-fourths (75%) of the weighted votes cast. The Centre holds one-third of the total votes, while all the States combined hold two-thirds, meaning both the Centre and a significant consensus of States must agree for any resolution to pass.