The GST Council is established under Article 279A, introduced by the 101st Constitutional Amendment Act, 2016. It functions as a joint forum for decision-making between the Union and the States.

Members of GST council include:

1. Union Finance Minister (Chairperson)
2. Union Minister of State in charge of Revenue/Finance
3. State Finance Ministers or their nominees

Weighted Voting Structure

1. Decisions are made through a weighted voting system, structured as follows:
2. Central Government holds 1/3 (≈33.33%) of the total weighted votes.
3. All State Governments together hold 2/3 (≈66.67%) of the total weighted votes.

Voting & Majority Requirement

1. A proposal must secure at least 3/4 (75%) of the weighted votes cast by members present and voting to be approved.
2. For example, if all state members are present and 18 out of 24 vote in favor:
3. States’ weighted vote (S) = (2/3) × (18/24) = 50%
4. If the Centre votes in favor, it adds another 33.33%
5. Total (T) = 50% + 33.33% = 83.33% → Proposal passes comfortably above the 75% threshold.

However, if the Centre votes against, Its weighted vote becomes zero. Even unanimous state support (66.67%) cannot reach 75%, effectively giving the Centre a de facto veto.