Article 279A of the Indian Constitution establishes the Goods and Services Tax (GST) Council.
As per Article 279A (1) of the amended Constitution, the GST Council has to be constituted by the President within 60 days of the commencement of Article 279A.
The notification for bringing into force Article 279A with effect from 12th September, 2016 was issued on 10th September, 2016.
As per Article 279A of the amended Constitution, the GST Council which will be a joint forum of the Centre and the States, shall consist of the following members: -
Union Finance Minister - Chairperson
b) The Union Minister of State, in-charge of Revenue of finance - Member
c) The Minister In-charge of finance or taxation or any other Minister nominated by each State Government - Members