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15 lessons,
2h 38m
Centre State Relations - Goods and Services Tax I
485 plays

In this lesson, the provisions related to the GST COUNCIL, it's functions, the quorum for its meetings, the voting majority through which it takes a decision, vote proportion of centre and the states and resolution of federal disputes related to GST are discussed

Deepika Reddy Magham is teaching live on Unacademy Plus

Deepika Reddy Magham
BCA, LLB, MBA; Director, Shikara IAS Academy; 10 years experience in teaching Indian Polity, Ethics, Indian Society and Social Justice.

Unacademy user
hello ma:am- after GST implantation - cess and surcharge abolished - as per my reading - this money (cess and surcharge money on indirect taxes)- filling disaster management fund - than how union will manage fund for disaster management after GST implementation ???
Hi Mam Does it mean that Union minister and union minister of state will have one third weightage of vote
Yes Yogesh
Yogesh Bansal
a year ago
Mam is it possible to get ppt/pdf of your lecture? If there is any subscription required I am ready to opt will save a lot of notes making time of a working professional like me
Mam, how many lessons are are left for this course? Just wanted to be updated, thanks.
3 more lessons to go David. will finish them soon
maam where is the video for various authorities estd for managing centre state relation?
I will upload them tomorrow Biju

  2. ARTICLE 279A The Goods and Services Tax Counci sha make recommendations to the Union and the States on (a) the taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax; (b) the goods and services that may be subjected to, or exempted from the goods and services tax;

  3. ARTICLE 279A (c) model Goods and Services Tax Laws, principles of levy appointment of Goods and Services Tax levied on supplies in the course of Inter-State trade or commerce under article 269A and the principles that govern the place of supply; (d) the threshold limit of turnover below which goods and services may be exempted from goods and services tax; (e) the rates including floor rates with bands of goods and services tax;

  4. ARTICLE 279A (f) any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster; (g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and (h) any other matter relating to the goods and services tax, as the Council may decide

  5. ARTICLE 279A The Goods and Services Tax Council shall recommend the date on which the goods and services tax be levied on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel. While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services.

  6. ARTICLE 279A One half of the total number of Members of the Goods and Services Tax Council shall constitute the quorum at its meetings. The Goods and procedure in the performance of its functions. ServicesTax Council shall determine the

  7. ARTICLE 279A Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:- (a) the vote of the Central Government shall have a weightage of one third of the total votes cast, and (b) The votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting.

  8. ARTICLE 279A The Goods and Services ax Council shall establish a mechanism to adjudicate any dispute- (a) between the Government of India and one or more States; or (b) between the Government of India and any State or States on one side and one or more other States on the other side; or (c) between two or more States, arising out of the recommendations of the Council or implementation thereof.