GST Council - Constitution and Function

GST Council is a Constitutional Body. It is the highest decision making body of the country, so far as the Goods and Services Tax is concerned. Article 279A was inserted in the Constitution of India vide the Constitution (101st Amendment) Act, 2016. The said Article 279A contains provisions relating to Constitution of the GST Council, its membership, its functions, procedures to be followed, Quorum, decision making process and dispute resolution mechanism. Anyone who is interested in Goods and Services Tax must have basic idea about the Constitution and Functions of the GST Council. This Video attempts to give this basic idea about GST Council in simple to understand language.