UPSC | Prelims GS | 2026

With reference to the Goods and Services Tax (GST) Council, consider the following statements: 1. It is a constitutional body. 2. It is chaired by the Union Finance Minister. 3. Its recommendations are automatically binding on Parliament and State Legislatures. Which of the statements given above is/are correct?

  1. 1 and 2 only
  2. 2 and 3 only
  3. 1 and 3 only
  4. 1, 2 and 3

Answer

Correct Answer

1 and 2 only

Explanation

Statements 1 and 2 are correct: Article 279A establishes the GST Council, chaired by the Union Finance Minister. Statement 3 is incorrect because the Supreme Court has held that GST Council recommendations have persuasive value, not automatic legislative force. Parliament and State Legislatures retain constitutional law-making authority. Thus, only statements 1 and 2 are correct.

Topics: constitutional bodies, fiscal federalism, gst council, polity