About: 

• The GST Council is a constitutional body established to make recommendations on implementing the Goods and Services Tax (GST) in India. 
• It aims to simplify and unify the tax structure across the country. 

Constitutional Provisions 

• It was established under Article 279A inserted by the 101st Amendment Act, 2016. 
• It was constituted in 2016 by a presidential order. 

Members 

• Union Finance Minister (Chairperson). 
• Union Minister of State (Finance). 
• Each state nominates its finance/taxation minister or another minister. 

Functions 

• Recommends GST rates, exemptions, and laws. 
• Determines rate slabs and modifications for specific products. 
• Considers special provisions for states and additional rates for emergencies like natural disasters. 

Working 

• Decisions require a three-fourths majority of votes. 
• Quorum: 50% of total members. 
• Vote weightage 
• Central Government: One-third. 
• State Governments (combined): Two-thirds. 
• Recommendations were initially binding, but the Supreme Court (2022) ruled they are not, as both Parliament and State legislatures can legislate on GST.