Type 1: EVIDENCE INFERENCE

Determine the constitutional procedure required to structurally alter the Goods and Services Tax (GST) Council:

1. The Union Parliament holds the unilateral authority to amend the council's structure via a simple legislative majority.

2. The Basic Structure doctrine entirely prohibits any legislative alteration to Union-State financial distribution bodies.

3. The amendment mandates a special majority centrally, coupled with simple majority ratification by fifty percent of state assemblies.

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Detailed Solution & Context

Statement 3 is correct. As per Article 279A(1), the GST Council impacts the federal distribution of powers. Therefore, under the proviso to Article 368(2), it requires a Special Majority in Parliament AND consent of half the state legislatures by a simple majority. Statement 1 is incorrect because a simple majority is insufficient. Statement 2 is incorrect because the Basic Structure doctrine does not freeze federalism; it merely regulates how it can be amended.
Type 2: ASSERTION REASON

Examine the following Assertion and Reason regarding economic federalism:

1. Assertion (A): The Government of India cannot unilaterally pass a constitutional amendment to reduce the voting weight of states within the GST Council.

2. Reason (R): Provisions concerning the GST Council are federally entrenched and explicitly require ratification by at least half of the state legislatures.

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Detailed Solution & Context

Both A and R are true, and R is the correct explanation of A. Because the GST Council (Article 279A) is a core component of the federal financial structure, any amendment altering its composition or voting rules triggers the strict requirements of Article 368. Parliament's special majority is not enough; it must be ratified by at least half the states, preventing unilateral Central action.
Type 3: SCENARIO

The Union Finance Ministry wants to restructure the GST Council to give the Centre veto power over all tax slabs. They introduce a Constitutional Amendment Bill. The bill passes both the Lok Sabha and Rajya Sabha with a massive 80% majority. The President immediately signs it into law. Why will the Supreme Court strike down this amendment?

1. Because GST rules can only be altered by a Simple Majority, making the Special Majority invalid.

2. Because the bill bypassed the mandatory ratification process by at least half of the state legislatures.

3. Because the GST Council was established by an ordinary statute, not the Constitution, requiring a different process.

4. Because the President must withhold assent on all tax-related constitutional amendments.

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Detailed Solution & Context

Option 2 is the correct legal flaw. The GST Council is a constitutional body under Article 279A. Because it affects the federal relationship, Article 368 mandates that after passing Parliament with a Special Majority, the bill MUST be sent to the states. At least half of the state legislatures must ratify it before the President can sign it. Bypassing the states renders the amendment unconstitutional.
Type 4: HOW MANY

How many of the following are necessary procedural steps to legally alter the composition of the GST Council?

1. Passage of the amendment bill by a Special Majority in both houses of Parliament.

2. Ratification of the amendment bill by a special majority in half of the state legislatures.

3. Final Presidential assent following the successful state ratification phase.

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Detailed Solution & Context

Two statements are correct (the first and third). Parliament needs a Special Majority, and the President must give assent afterward. The second statement is a distractor; while half the states must ratify the bill, they do so using a SIMPLE majority, not a special majority.

🚨 The Examiner's Trap

Aspirants might assume that because GST is an economic tool managed by the Centre, it can be amended by a simple or special majority alone, ignoring the federal proviso of Article 368.

⚡ Quick Revision

Concept Flow Mapping

GST Council
Created By
Article 279A
GST Council Amendment
Requires
Parliamentary Special Majority
GST Council Amendment
Requires
Ratification by Half States

Logic Quest

"Why does an amendment to the GST Council structure require state ratification?"

Because it directly alters the financial and legislative distribution of powers between the Union and the States.

Topic Clusters

Article 279AFederal Structure