Consider the following statements:
1. Article 246A grants exclusive power to Parliament to make laws on GST.
2. States have no legislative power over intra-state GST.
3. GST Council is a constitutional body under Article 279A.
Which of the above statements is/are correct?
Show answer & explanation
Correct answer: C
Explanation
The correct answer is option 3 i.e. 3 only.
Only the third statement is correct. Article 279A provides for the GST Council as a constitutional body. Statement 1 is incorrect because Article 246A gives concurrent (simultaneous) power to both Parliament and State Legislatures to make laws regarding GST, not exclusive power to Parliament. Statement 2 is incorrect as States possess the specific power to legislate on intra-state supplies (SGST). The framework is designed as a "dual GST" model to preserve the fiscal federalism of the Indian structure.