---
title: "GST Council — Definition & Meaning | Model Diplomat"
description: "The GST Council is a constitutional body that recommends rates and procedures for India's Goods and Services Tax, crucial for policy-making in taxation."
url: "https://modeldiplomat.com/learn/glossary/gst-council"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- The GST Council is a constitutional federal body created by Article 279A that recommends rates, exemptions and procedures for India's Goods and Services Tax.
- Which constitutional article establishes the GST Council and when was it inserted?
- What is the voting structure of the GST Council?
- Are the GST Council's recommendations binding on Parliament and States?
- Which goods currently remain outside the ambit of GST?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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## Timeline

1. 1 July 2017

   It is the apex policy-making and recommendatory institution for the Goods and Services Tax regime that came into force on , replacing a fragmented architectu…

2. 22 September 2025

   A landmark rationalisation effective collapsed the structure largely into 5% and 18% slabs with a 40% rate on sin and luxury goods.

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In September 2025, the GST Council, chaired by Union Finance Minister Nirmala Sitharaman, approved a sweeping rate rationalisation collapsing the four-slab structure into principally 5% and 18% rates, effective 22 September 2025.

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