Who among the following is the Chairperson of the Goods and Services Tax Council?

The Goods and Services Tax (GST) Council is a constitutional body established under Article 279A of the Constitution of India, as introduced by the 101st Amendment Act of 2016 [2]. According to the constitutional provisions, the Council serves as a joint forum for the Centre and the States to coordinate on indirect taxation [4]. The composition of the GST Council specifically designates the Union Finance Minister as its Chairperson [1]. Other members include the Union Minister of State in charge of Revenue or Finance and the Ministers in charge of Finance or Taxation nominated by each State Government [5]. While the President of India is empowered to constitute the Council by order, the actual leadership and chairing of the meetings are the responsibility of the Union Finance Minister [3]. Decisions within the Council are taken by a weighted majority of three-fourths of the members present and voting [3].

Sources

1. [1] Indian Economy, Vivek Singh (7th ed. 2023-24) > Chapter 4: Government Budgeting > Goods and Services Tax (GST): > p. 174
2. [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 47: Goods and Services Tax Council > ESTABLISHMENT > p. 434
3. [4] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 15: Centre State Relations > I Goods and Services Tax Council > p. 155
4. [5] https://gstcouncil.gov.in/gst-council-member
5. [3] https://www.gstcouncil.gov.in/gst-council