ItisaconstitutionalbodyunderArticle279AintroducedbytheConstitutionOneHundredandFirstAmendmentAct2016ItisempoweredtomodifyreconcileortoprocureanylaworregulationbasedonthecontextofGSTinIndiaItisalsoconsideredasafederalbodywhereboththecentreandthestatesgetduerepresentationFunctionsItmakesrecommendationstotheUnionandStateGovernmentonissuesrelatedtoGSTCompositionChairpersonUnionFinanceMinisterMembersUnionStateMinisterofRevenueorFinanceandMinistersinchargeofFinanceorTaxationofalltheStatesEverydecisionoftheGSTCouncilshallbetakenatameetingbyamajorityofnotlessthanthreefourthsoftheweightedvotesofthememberspresentandvotinginaccordancewiththefollowingprinciplesnamelyVoteoftheCentralGovernmentshallhaveaweightageofonethirdofthetotalvotescastVotesofalltheStateGovernmentstakentogethershallhaveaWeightageoftwothirdsofthetotalvotescastinthatmeeting