According to Article 279A, it is on the part of the president to give the order to constitute the council of GST within the 60 days from the 12th September 2016 which is already notified by the Government.
Following are the designated personnel, who will form the GST Council together:-
- The Union Finance Minister who will be the CHAIRMAN of the council;
- The Union Minister of State in charge of Revenue or Finance who will be the MEMBER of council;
- ONE MEMBER from each state who is Minister in charge of Finance or Taxation or any other Minister and anyone of them will be VICE CHAIRMAN of the GST Council who will be mutually elected by them.
Note
- The Secretary of Revenue Department will work as EX-Officio Secretary to the GST Council,
- The Chairperson of the Central Board of Excise and Customs will be the permanent invitee in all the proceedings of the GST Council who will not have voting rights.