Role of the GST Council in Resolving Issues 1. Overview: - The GST Council is a constitutional body established under Article 279A of the Indian Constitution to make recommendations on GST-related matters. - It consists of the Union Finance Minister (Chairperson), the Union Minister of State for Finance, and Finance Ministers of all States. 2. Functions Related to Dispute Resolution: - Making recommendations on tax rates, exemptions, threshold limits, GST laws, and procedures. - Addressing inter-state disputes arising under GST, including issues related to Integrated GST (IGST) distribution. - Proposing amendments to GST laws to clarify ambiguities or address grievances raised by states or industry stakeholders. 3. Mechanism for Resolving Issues: - Consultative Approach: Issues are discussed in GST Council meetings where decisions are made by consensus or voting. - Dispute Resolution Authority (Proposed): The GST Council has the power to recommend setting up a mechanism to resolve disputes between states or between the Center and states. - Special Committees & Panels: Expert committees are sometimes formed to examine specific issues and make recommendations. 4. Voting Mechanism: - Decisions in the GST Council require a three-fourths majority of the weighted votes. - The Central Government’s vote has a weightage of one-third, while the states’ votes have a weightage of two-thirds. 5. Significance of GST Council in Dispute Resolution: - Ensures uniformity in taxation across states. - Provides a platform for cooperative federalism where states and the Center work together to resolve disputes amicably. - Facilitates quick decision-making on various issues, promoting ease of doing business.

The GST Council is a constitutional body responsible for addressing GST-related issues and providing recommendations to both the Union and State governments on matters of taxation. It also plays a crucial role in shaping the GST framework and ensuring its effective implementation across the country.The GST Council is a pivotal constitutional body tasked with overseeing the implementation and administration of the GST in India. Formed under the 101st Constitutional Amendment through Article 279A, the GST Council plays a critical role in creating a harmonized tax structure and fostering a unified national market for goods and services. In line with this, accordingly, the President of India issued the order in 2016 and constituted the Council, with its Secretariat located in New Delhi. Vision: The vision of the GST Council is to set the highest standards of cooperative federalism, making it the first constitutional body empowered to make significant decisions regarding GST.  Mission: Its mission focuses on evolving a GST structure through wide consultations, aiming to create a user-friendly, information technology-driven system.