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GST in India

The GST Council and Cooperative Federalism

The GST Council, with the Union and state finance ministers, decides rates and rules together, and decisions need a large majority.

GST is decided jointly.

Members

The Union Finance Minister chairs the Council, and each state has a representative.

Voting

Decisions need three-fourths of the weighted votes, with the Centre holding one third and states two thirds together.

Why unique

States gave up some taxing power in return for a voice in decisions.

Tension

States sometimes clash with the Centre over rates and compensation.

A rate decision

The Council meets and agrees to change the rate on a group of goods after debate.

Thinking the Centre decides alone

States have a major say.

Key takeaways
  • The Council includes Centre and states.
  • Decisions need a three-fourths majority.
  • States traded power for a voice.
  • Disputes can arise.
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