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Which of the following Articles of the Constitution of India provides for the creation of a GST Council?
Article 246A
Article 323A
Article 279A
Article 269A
- Article 279A: This article provides for the creation of the GST Council. It defines the structure, powers, and responsibilities of this council, which is pivotal in managing and adjusting Goods and Services Tax in India.
- Article 246A: This article concerns the special provision with respect to goods and services tax, giving both Parliament and state legislatures the power to make laws on GST.
- Article 323A: Deals with administrative tribunals, not related to GST.
- Article 269A: Refers to the levy and collection of GST on inter-state trade or commerce.
Answer: Option 3 - Article 279A
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