The GST Council is an example of cooperative federalism where both Union and States participate in decision-making on indirect taxation.
- True
- False
Answer: True
GST Council (Article 279A): Chaired by Union Finance Minister; members include Union Minister of State for Finance + State Finance Ministers. Decisions by 3/4 majority: Centre has 1/3 vote weight, States collectively 2/3. Enables consensus-based decisions on GST rates, exemptions, thresholds. Exemplifies cooperative federalism: shared sovereignty in fiscal policy for 'One Nation, One Tax'.