The Goods and Services Tax (GST) Council is a pivotal constitutional body established under Article 279A of the Indian Constitution, following the 101st Constitutional Amendment Act of 2016. It plays a crucial role in governing and regulating the implementation of the Goods and Services Tax (GST), which is a comprehensive indirect tax levied on the supply of goods and services across India. The GST Council's primary objective is to create a unified and simplified tax regime by replacing multiple indirect taxes previously imposed by both central and state governments. This Council serves as a vital platform for collaboration and cooperation between the central and state governments, embodying the principles of cooperative federalism. Through its decision-making processes, the GST Council determines tax rates, exemptions, thresholds, and other critical aspects of the GST framework, ensuring that the tax system is efficient, transparent, and equitable.

Vision

The vision of the Goods and Services Tax (GST) Council is to establish a unified, efficient, and transparent tax system that promotes economic growth and ensures a seamless and equitable distribution of tax revenues across the nation. The Council aims to create a tax environment that fosters cooperative federalism, where the central and state governments work collaboratively to achieve a common goal of simplifying the tax structure, reducing the compliance burden on taxpayers, and enhancing the overall ease of doing business in India.

Mission

Unified Tax Structure

1.Harmonization: Develop and maintain a harmonized tax structure that subsumes various central and state taxes into a single GST, eliminating tax barriers between states.

2.Simplicity: Simplify the tax regime to make it easier for businesses and individuals to understand and comply with GST regulations.