The Constitution (One Hundred and First Amendment) Act, 2016 provides that the GST Council, in its discharge of various functions shall be guided by the need for a ______ structure of GST and that every decision of the G

CS Executive · Tax Laws and Practice · PYQS · December 2020
The Constitution (One Hundred and First Amendment) Act, 2016 provides that the GST Council, in its discharge of various functions shall be guided by the need for a ______ structure of GST and that every decision of the GST Council shall be taken at meeting by a majority of not less than ______ of the weighted votes of the member present and voting.
(A) harmonized; 3/4th
(B) synchronized; 3/4th
(C) simplified; 2/3rd
(D) harmonized; 2/3rd

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST Council

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