Chapter 47 - Goods and Services Tax Council Explained | Polity Laxmikanth (7e) | Sunlo UPSC Podcast

Описание: 🎧 सुनो और 📖 पढ़ो — ताकि आपकी पढ़ाई सही दिशा में और एक systematic तरीके से आगे बढ़े।
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⏱️ Timestamps & Sections Covered:
00:00:00 – Topic: Goods and Services Tax Council
00:00:07 – Understanding the GST Council
00:00:19 – GST Council as a constitutional body

📜 Establishment
00:00:29 – 101st Constitutional Amendment
00:00:38 – Article 279A added to the Constitution
00:00:47 – President empowered to constitute the Council
00:00:55 – Notification issued on 15th September 2016
00:01:05 – Council constituted in 2016

🌐 Vision and Mission
00:01:05 – Vision: Cooperative Federalism
00:01:34 – Mission: Unified and harmonized national market
00:01:44 – Supported by a user-friendly IT system

👥 Composition
00:02:09 – Joint forum of Centre and States
00:02:16 – Union Finance Minister as Chairperson
00:02:16 – Union MoS (Revenue/Finance) as Member
00:02:25 – Ministers nominated by States/UTs as Members
00:02:49 – Vice-Chairperson chosen by state members
00:03:06 – CBIC Chairperson as non-voting invitee
00:03:32 – Revenue Secretary as ex-officio Secretary

⚙️ Working of GST Council
00:03:55 – Quorum: 50% of members required
00:04:29 – Decisions: ¾ majority of weighted votes
00:04:47 – Vote weight: Centre (1/3), States (2/3)
00:06:02 – Validity of proceedings not affected by vacancies/defects

🛠️ Functions
00:07:16 – Recommendations on taxes/cesses to merge into GST
00:07:51 – Goods/services to include or exempt from GST
00:08:02 – Model GST laws, IGST apportionment, place of supply
00:08:48 – Threshold for GST exemption
00:08:55 – GST rates, floor rates with bands
00:09:15 – Special rates during calamities/disasters
00:09:28 – Special provisions for northeastern & hill states
00:10:03 – Any other matter related to GST

📌 Other Functions
00:10:23 – Date for GST on petroleum products
00:11:02 – Adjudication mechanism for GST disputes
00:11:50 – Compensation recommendation for states (5 years)
00:12:12 – GST (Compensation to States) Act, 2017 enacted

🎧 This episode is crucial for understanding the structure, role, and significance of the GST Council—an important topic for UPSC Prelims and Mains.

✅ Summary
The GST Council, formed under Article 279-A by the 101st Constitutional Amendment, is a joint forum of the Centre and States to govern India's GST structure. This episode covers its composition, decision-making rules, functions, and the principles of cooperative federalism it promotes. Also includes its role in recommending compensation for states, managing petroleum levy timelines, and handling Centre–State disputes.

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