Section 2(i) in THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
(i)creation of Goods and Services Tax Council to examine issues relating to goods and services tax and make recommendations to the Union and the States on parameters like rates, exemption list and threshold limits. The Council shall function under the Chairmanship of the Union Finance Minister and will have the Union Minister of State in charge of Revenue or Finance as member, along with the Minister in-charge of Finance or Taxation or any other Minister nominated by each State Government. It is further provided that every decision of the Council shall be taken by a majority of not less than three-fourths of the weighted votes of the members present and voting in accordance with the following principles:-(A)the vote of the Central Government shall have a weightage of one-third of the total votes cast, and(B)the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast in that meeting.
