• In order to implement GST, the Constitutional (122nd Amendment) Bill (CAB for short) was passed by both houses of parliament in 2016.
• The CAB was passed by more than 15 states and thereafter Hon’ble President gave assent to “The Constitution (One Hundred And First Amendment) Act, 2016”.
• Since then the GST council has been notified bringing into existence the Constitutional body to decide issues relating to GST.
• It is a joint forum of the Centre and the states which was set up by the President as per Article 279A (1) of the amended Constitution.

Members

• The Union Finance Minister (chairperson), the Union Minister of State (Finance) from the Centre.
• Each state can nominate a minister in-charge of finance or taxation or any other minister as a member.

Functions

• The Council, according to Article 279, is meant to “make recommendations to the Union and the states on important issues related to GST, like the goods and services that may be subjected or exempted from GST, model GST Laws”.
• It also decides on various rate slabs of GST.