Published on: May 20, 2022



NEWS : Supreme Court ruled that the Goods and Services Tax Council’s recommendations only had a “persuasive value” and were not binding on the Centre and the state governments


  • The Parliament and the state legislatures have “equal, simultaneous and unique powers” to make laws on GST
  • Indian federalism is a dialogue between cooperative and uncooperative federalism where the federal units are at liberty to use different means of persuasion ranging from collaboration to contestation
  • The Supreme Court ruling clearly defines the role of the GST Council, Centre and states and their interplay in the GST regime. GST Council is a constitutional body, whose role is to advise and recommend on GST issues
  • Article 279A (4) specifies that the Council will make recommendations to the Union and the States on the important issues related to GST, such as, the goods and services will be subject or exempted from the Goods and Services Tax.


  • It is a constitutional body (Article 279A) for making recommendations to the Union and State Government on issues related to Goods and Services Tax.
  • The GST Council is chaired by the Union Finance Minister and other members are the Union State Minister of Revenue or Finance and Ministers in-charge of Finance or Taxation of all the States.
  • It is considered as a federal body where both the centre and the states get due representation