The GST Council is a constitutional authority responsible for making recommendations on Goods and Services Tax, ensuring uniform taxation and cooperative federalism across India.

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• The GST Council was established under Article 279A of the Constitution through the 101st Constitutional Amendment Act 2016 to regulate indirect taxation across India.
• It is chaired by the Union Finance Minister and includes representatives from central and state governments ensuring cooperative decision making in taxation policies.
• The council recommends tax rates exemptions thresholds and inclusion of goods and services under GST framework ensuring uniformity in indirect taxation system.
• Decisions are taken by a three fourth majority where the Centre has one third voting weight and states collectively have two thirds weight.
• The council also suggests model GST laws principles of levy and rules for distribution of taxes between Centre and states for inter state trade.
• It can recommend special tax rates during natural disasters and provide special provisions for certain states based on geographical or economic conditions.
• The GST Council meets periodically and has held multiple meetings to resolve taxation issues streamline compliance and improve GST implementation efficiency.
• Key decisions include introduction of e way bill system e invoicing reduction in tax rates and approval of GST Appellate Tribunal for dispute resolution.