Q1. Which Constitutional Amendment led to the establishment of the GST Council?
- 100th Amendment Act
- 101st Amendment Act
- 102nd Amendment Act
- 99th Amendment Act
Correct Option: 2. 101st Amendment Act.
Explanation: The GST Council was established following the 101st Constitutional Amendment Act, 2016, which introduced a new tax regime by adding Article 279A to the Constitution. This empowered the President to constitute the GST Council.
Q2. Who serves as the ex-officio Secretary to the GST Council?
- Chairperson of CBEC
- Union Finance Minister
- Union Revenue Secretary
- Vice-Chairperson of the Council
Correct Option: 3. Union Revenue Secretary.
Explanation: As per the structure of the Council, the Union Revenue Secretary acts as the ex-officio Secretary to the GST Council, meaning they hold this position by virtue of their office.
Q3. How are the voting powers distributed in the GST Council meetings?
- Equal weight for Centre and States
- Centre: 50%, States combined: 50%
- Centre: 1/3, States combined: 2/3
- Centre: 2/3, States combined: 1/3
Correct Option: 3. Centre: 1/3, States combined: 2/3.
Explanation: In GST Council meetings, each decision must be approved by at least three-fourths of the weighted votes of members present and voting. The Centre’s vote counts as one-third, while the combined votes of all State governments count as two-thirds.
Q4. Which of the following is NOT a function of the GST Council?
- Recommending compensation to states
- Approval of Union Budget
- Recommending GST rates and exemptions
- Suggesting the date for levying GST on petroleum products
Correct Option: 2. Approval of Union Budget.
Explanation: The Union Budget is presented by the Finance Minister in Parliament and is not under the purview of the GST Council. The Council’s functions are related specifically to GST matters like rate structures, dispute resolution, and compensation.
Q5. What is the quorum required for conducting a meeting of the GST Council?
- One-half of total members
- One-third of total members
- Majority of total members
- Two-thirds of total members
Correct Option: 1. One-half of total members.
Explanation: To conduct a valid meeting of the GST Council, at least 50% of the total members must be present, which constitutes the quorum as per the rules governing the Council.