Who chairs the GST (Goods and Services Tax) Council?

Concept

The GST Council is a constitutional body created under Article 279A of the Constitution of India (inserted by the 101st Constitutional Amendment Act, 2016). Article 279A fixes the Council's composition, and it names the Union Finance Minister as the Council's Chairperson, held ex officio (by virtue of holding that office).

Application

Under Article 279A(2), the Council consists of:

• the Union Finance Minister, as Chairperson;

• the Union Minister of State in charge of Revenue or Finance, as a member; and

• the Minister in charge of Finance or Taxation (or any other nominated Minister) of each State, as members.

Since the chair is tied to the office of the Union Finance Minister, the answer is the Finance Minister of India.

Cross-check

The Union Finance Minister also nominates one State minister as Vice-Chairperson, and Council decisions require a three-fourths majority of weighted votes (the Centre holding one-third and the States together two-thirds). This Centre-led design with the Union Finance Minister at the helm is consistent with the chair being the Finance Minister of India.