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Article 279A of CoI : Article 279A: Goods and Services Tax Council.

Constitution of India

ARTICLES

PART XII: FINANCE, PROPERTY, CONTRACTS AND SUITS

CHAPTER I: FINANCE

Distribution of Revenues between the Union and the States

Article 279A: Goods and Services Tax Council.

Explanation using examples

Example 1:

Scenario: Introduction of a new tax rate for luxury goods.

Details: The Goods and Services Tax Council (GST Council) is convened to discuss the introduction of a new tax rate for luxury goods such as high-end cars, yachts, and private jets. The Union Finance Minister, the Union Minister of State in charge of Revenue, and the Finance Ministers from all the States are present.

Process:

  1. The Union Finance Minister chairs the meeting.
  2. The Council discusses the need for a higher tax ra