Goods and Services Tax (GST) Council  

The 53rd meeting of the Goods and Services Tax (GST) Council recently concluded.

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Key Highlights

• The council announced the Aadhar-based biometric authentication at the national level to combat fraudulent input tax credit claims and enhance taxation. 
• To make hostel accommodations more affordable for students and the working class, the government has exempted them from GST for rents up to Rs 20,000 per person per month, but only if they are outside educational institutions.
• The aim of exempting GST on platform tickets is to make it easier for passengers financially. This decision is part of a larger plan to make railway services more accessible in terms of cost.

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About GST Council

• It is a constitutional body responsible for making recommendations on issues relating to the implementation of GST. 
• It was established in 2016 through the 101st Constitutional Amendment Act. 
• Article 279A of the Constitution solidifies its authority and importance.
• Chaired by: Union Finance Minister
• Member: Union Minister of State in charge of Finance or Revenue
• Decisions are made through voting: the Centre holds 1/3rd voting power and states hold 2/3rd voting power which ensures cooperative federalism.
• A quorum of at least half of the total members is required to conduct a meeting.
• The council recommends the GST rates for both the Union and the States.