GST Council
The constitutional (Article 279A) federal body that decides GST rates, exemptions and rules.
Verified references:Wikipedia
On UPSC.wiki
Current affairsGST Amendments Under Finance Act 2026 Effective November 1: Post-Supply Discounts, Export Refunds, and Inverted Duty Relief SimplifiedThe Central Board of Indirect Taxes and Customs (CBIC) notified November 1, 2026, as the effective date for Sections 153 to 155 of the Finance Act, 2026, bringing three significant GST amendments into force: simplification of post-supply discounts (Section 15 CGST), credit note and ITC reversal rules (Section 34 CGST), and removal of the ₹1,000 minimum export refund threshold plus extension of provisional 90% refunds to inverted duty structure cases (Section 54 CGST). Current affairs57th GST Council Meeting 2026: Decriminalisation, ITC Expansion, and Next-Gen GST Process ReformsThe 57th GST Council Meeting, held on October 8, 2026 in New Delhi under Finance Minister Nirmala Sitharaman, recommended landmark reforms including complete removal of arrest powers under GST law (omission of Section 69, CGST Act), a five-fold increase in the prosecution threshold (₹1 crore to ₹5 crore), expanded Input Tax Credit for health/life insurance and other inputs, automated refund processing, and simplified registration. Most changes are to take effect from April 1, 2027. Current affairs57th GST Council Meeting (October 8, 2026): Arrest Powers Removed, Prosecution Threshold Raised to ₹5 Crore — Key DecisionsThe 57th meeting of the GST Council, chaired by Union Finance Minister Nirmala Sitharaman, was held on October 8, 2026 in New Delhi. The Council approved removal of arrest powers for GST officers under Section 69 of the CGST Act and raised the criminal prosecution threshold from ₹1 crore to ₹5 crore, shifting GST enforcement from coercive to compliance-trust-based mechanisms. Current affairsIntegrated Transport and Logistics Authority (ITLA): Union Cabinet Creates India's Apex Multimodal Planning BodyThe Union Cabinet, chaired by Prime Minister Narendra Modi, on October 6, 2026 approved the creation of the Integrated Transport and Logistics Authority (ITLA) — a Special Purpose Vehicle to serve as India's apex body for integrated transport planning, project appraisal, and logistics coordination across all modes (roads, railways, ports, aviation, inland waterways, urban mobility), aimed at reducing India's logistics costs to global benchmarks under Vision 2047. Current affairsGST Collections September 2026: Gross Revenue Rises 14.7% to ₹2.04 Lakh Crore; Net Revenue Up 18.1%India's gross Goods and Services Tax (GST) revenue for September 2026 stood at ₹2,03,521 crore — approximately ₹2.04 lakh crore — registering a year-on-year growth of 14.7% compared to ₹1,77,365 crore in September 2025. Net GST revenue after refunds rose 18.1% to ₹1,76,520 crore. Cumulative gross GST collections for April–September 2026 reached ₹12,46,278 crore, up 11.6% year-on-year. Current affairsInter-State Council (Amendment) Order 2026: Governors and Lt. Governors to Participate During President's RuleThe Ministry of Home Affairs notified the Inter-State Council (Amendment) Order, 2026 on September 19, replacing the original 1990 proviso to specify four situations — including President's Rule under Article 356 and Article 239AB — in which the Governor or Lieutenant Governor of a State or Union Territory shall be invited to attend Inter-State Council meetings. The amendment strengthens the Centre-State coordination mechanism during periods of central administration. Current affairsGST Collections July 2026: ₹2.11 Lakh Crore Revenue — 15.4% Growth Driven by Import Surge and Robust Domestic ConsumptionIndia's gross Goods and Services Tax (GST) revenue rose 15.4% year-on-year to ₹2,11,205 crore in July 2026, with import collections surging 28.8% and net revenue reaching ₹1.81 lakh crore — signalling strong economic activity and improved compliance across the tax base. Current affairs31st Southern Zonal Council Meeting, Mahabalipuram 2026: AP Reorganisation Act, Water Sharing, and Fast Track Courts on AgendaUnion Home Minister Amit Shah chaired the 31st meeting of the Southern Zonal Council at Mamallapuram (near Chennai), Tamil Nadu, on August 20, 2026, bringing together the Chief Ministers and senior representatives of Andhra Pradesh, Karnataka, Keralam, Tamil Nadu, and Telangana to address key inter-state issues including Andhra Pradesh Reorganisation Act commitments, water-sharing disputes, and Fast Track Special Courts for women's safety.
In previous-year questions
- The GST Council of India is a constitutional body created under which Article of the Constitution, inserted by the 101st Constitutional Amendment Act, 2016?UPSC · Current Affairs
- Which of the following products are currently EXCLUDED from the ambit of India's GST (Goods and Services Tax)?UPSC · Current Affairs
- Which Article of the Indian Constitution, inserted by the 101st Constitutional Amendment Act 2016, constitutes the GST Council and defines its composition?UPSC · Current Affairs
- Under which Article of the Indian Constitution is the GST Council established as a constitutional body?UPSC · Current Affairs
- The 57th GST Council meeting (October 8, 2026) raised the criminal prosecution threshold under Section 132 of the CGST Act from ₹1 crore to which new amount?UPSC · Current Affairs
- The 57th GST Council (October 2026) recommended removal of arrest powers for GST officers, which were granted under which section of the CGST Act, 2017?UPSC · Current Affairs
- At the 57th GST Council meeting (October 2026), the general penalty under the CGST Act was reduced from ₹25,000 to which amount?UPSC · Current Affairs
- The 57th GST Council Meeting (October 2026) recommended complete omission of Section 69 of the CGST Act, 2017. What did Section 69 pertain to?UPSC · Current Affairs
- With reference to the GST Council established under Article 279A of the Constitution, which of the following statements is/are correct? 1. The Union Finance Minister is its chairperson. 2. The Centre has a one-third weighted voting share. 3. A simple majority is sufficient to pass a resolution. 4. The Permanent Secretariat of the GST Council is in Mumbai.UPSC · Current Affairs
- After the 57th GST Council recommendations are enacted, an e-commerce seller wanting to sell across India via an online marketplace will need to register for GST in how many States?UPSC · Current Affairs
- The 57th GST Council Meeting recommended expansion of Input Tax Credit (ITC) by removing certain blocked credit restrictions under Section 17(5) of the CGST Act. Which of the following inputs were newly made eligible for ITC? 1. Employee health and life insurance premiums. 2. Telecom towers. 3. Personal vehicles used by directors. 4. Factory pipelines and conduits. Select the correct answer:UPSC · Current Affairs
- Which Constitutional Amendment Act inserted Article 279A into the Constitution of India, thereby establishing the GST Council?UPSC · Current Affairs