Constitution of GST Council :
Article 279A in Constitution of India inserted w.e.f. 12-9-2016 makes provision for constitution of GST Council. This GST Council will make recommendations to Union and States relating to GST
For this purpose, ‘State’ will include ‘Union territory with legislature’-Article 366(26B) of Constitution of India [This will cover Delhi and Puducherry].
Any amendment to Article 279A of Constitution can be made only after ratification by 50% of States – amendment to Article 368(2) of Constitution of India.