1. The Goods and Services Tax (GST) in India was introduced through which Constitutional Amendment?
A) 98th Amendment
B) 100th Amendment
C) 101st Amendment
D) 102nd Amendment
Answer: C) 101st Amendment
Explanation: The 101st Constitutional Amendment Act, 2016 introduced GST in India, subsuming multiple indirect taxes into a single tax framework.
2. The GST Council is provided under which Article of the Indian Constitution?
A) Article 265
B) Article 246A
C) Article 279A
D) Article 280
Answer: C) Article 279A
Explanation: Article 279A establishes the GST Council, the key decision-making body for GST-related matters in India.
3. Who is the Chairperson of the GST Council?
A) Finance Minister of India
B) Prime Minister of India
C) President of India
D) RBI Governor
Answer: A) Finance Minister of India
Explanation: The Union Finance Minister is the ex-officio Chairperson of the GST Council.
4. The Vice-Chairperson of the GST Council is chosen from among:
A) State Governors
B) Union Ministers
C) State Finance Ministers
D) Members of Parliament
Answer: C) State Finance Ministers
Explanation: The GST Council elects one of the State Finance Ministers as Vice-Chairperson.
5. The GST Council is a ______ body.
A) Judicial
B) Executive
C) Constitutional
D) Statutory
Answer: C) Constitutional
Explanation: The GST Council is a constitutional body created under Article 279A.
6. The President constitutes the GST Council within how many days of the 101st Amendment coming into force?
A) 30 days
B) 60 days
C) 90 days
D) 120 days
Answer: C) 60 days
Explanation: Article 279A(1) mandates that the President must constitute the GST Council within 60 days of the commencement of the 101st Amendment.
7. Who represents the Union Government in the GST Council along with the Finance Minister?
A) Union Commerce Minister
B) Union Minister of State for Finance
C) Union Home Minister
D) Union Cabinet Secretary
Answer: B) Union Minister of State for Finance
Explanation: The Union Minister of State in charge of Revenue or Finance is a member of the GST Council.
8. Representation of States in the GST Council is through:
A) State Governors
B) Chief Ministers
C) Finance/Taxation Ministers of States
D) State Chief Secretaries
Answer: C) Finance/Taxation Ministers of States
Explanation: Each State and Union Territory with a legislature nominates its Finance or Taxation Minister as a member of the Council.
9. The decision of the GST Council is taken by:
A) Simple majority
B) Two-thirds majority of weighted votes
C) Consensus only
D) Presidential approval
Answer: B) Two-thirds majority of weighted votes
Explanation: Decisions require at least a three-fourths majority of weighted votes cast.
10. In GST Council voting, the Centre has a weightage of:
A) 25%
B) 33.33%
C) 40%
D) 50%
Answer: D) 50%
Explanation: The Union Government has one-third weightage (effectively 33%), but in practice, it holds 1/3rd, while the states share the rest.
11. In GST Council voting, all the States collectively have a weightage of:
A) 25%
B) 50%
C) 66.67%
D) 75%
Answer: C) 66.67%
Explanation: All State Governments collectively have two-thirds voting power.
12. The quorum for a GST Council meeting is:
A) One-third of total members
B) Half of total members
C) Two-thirds of total members
D) No quorum specified
Answer: D) No quorum specified
Explanation: The Constitution does not specify quorum rules for GST Council meetings.
13. The GST Council makes recommendations on:
A) Taxes to be subsumed in GST
B) Exemptions under GST
C) Model GST laws and principles
D) All of the above
Answer: D) All of the above
Explanation: Article 279A(4) specifies wide functions of the GST Council.
14. Which of the following taxes were NOT subsumed under GST?
A) Excise duty
B) Service tax
C) Income tax
D) VAT
Answer: C) Income tax
Explanation: Income tax is a direct tax, not subsumed under GST which covers only indirect taxes.
15. The GST Council’s decisions are:
A) Binding on the Union and States
B) Only recommendatory
C) Enforced by Parliament
D) Enforced by State Legislatures
Answer: B) Only recommendatory
Explanation: The Council’s recommendations are not binding but carry persuasive value.
16. The GST Council was constituted on:
A) 1 July 2016
B) 12 September 2016
C) 1 July 2017
D) 15 August 2017
Answer: B) 12 September 2016
Explanation: The President notified the constitution of the GST Council on 12 September 2016.
17. GST was implemented nationwide from:
A) 1 January 2017
B) 1 April 2017
C) 1 July 2017
D) 1 October 2017
Answer: C) 1 July 2017
Explanation: GST came into effect on 1 July 2017.
18. Which State was the first to ratify the GST Bill?
A) Gujarat
B) Assam
C) Bihar
D) Maharashtra
Answer: B) Assam
Explanation: Assam became the first State to ratify the GST Constitutional Amendment Bill in August 2016.
19. Which body resolves disputes related to GST between Centre and States?
A) Supreme Court
B) High Courts
C) GST Council
D) Parliament may establish a mechanism
Answer: D) Parliament may establish a mechanism
Explanation: Article 279A(11) empowers Parliament to provide a mechanism to adjudicate GST-related disputes.
20. GST Council decisions require what proportion of weighted votes?
A) 50%
B) 66%
C) 75%
D) 80%
Answer: C) 75%
Explanation: At least 3/4th majority of weighted votes is necessary.
21. Who acts as Secretary to the GST Council?
A) Union Finance Secretary
B) Revenue Secretary (Union)
C) Cabinet Secretary
D) RBI Governor
Answer: B) Revenue Secretary (Union)
Explanation: The Union Revenue Secretary is the ex-officio Secretary of the GST Council.
22. GST Council meetings are held at least:
A) Once every month
B) Once in 3 months
C) Once in 6 months
D) As and when necessary
Answer: D) As and when necessary
Explanation: The Constitution does not prescribe a frequency; meetings are held as needed.
23. GST is a ______ tax.
A) Indirect, destination-based, value-added
B) Direct, origin-based
C) Indirect, origin-based
D) Direct, progressive
Answer: A) Indirect, destination-based, value-added
Explanation: GST is levied at the point of consumption, making it a destination-based tax.
24. Which type of GST is levied by both Centre and State on the same supply?
A) CGST
B) SGST
C) IGST
D) CGST + SGST
Answer: D) CGST + SGST
Explanation: On intra-state supply, both Central GST and State GST are levied.
25. Which type of GST is applicable on inter-state supplies?
A) CGST
B) SGST
C) IGST
D) Both A and B
Answer: C) IGST
Explanation: Integrated GST (IGST) is levied by the Centre on inter-state supply of goods and services.
26. Which article of the Constitution establishes the Goods and Services Tax Council?
A) Article 268
B) Article 279A
C) Article 270
D) Article 280
Answer: B) Article 279A
Explanation: Article 279A provides for the constitution of the GST Council after the 101st Constitutional Amendment.
27. Who chairs the GST Council?
A) President of India
B) Prime Minister of India
C) Union Finance Minister
D) Chief Justice of India
Answer: C) Union Finance Minister
Explanation: The Union Finance Minister is the Chairperson of the GST Council.
28. Who acts as the Vice-Chairperson of the GST Council?
A) Union Finance Secretary
B) One of the State Finance Ministers
C) Prime Minister
D) NITI Aayog Vice-Chairman
Answer: B) One of the State Finance Ministers
Explanation: The GST Council selects one of the State Finance Ministers as Vice-Chairperson.
29. How many members are nominated from States in the GST Council?
A) One from each State
B) Two from each State
C) Five from each State
D) As decided by Parliament
Answer: A) One from each State
Explanation: Each State nominates the Finance Minister or any other Minister as its representative.
30. Who represents the Union Territories without Legislature in the GST Council?
A) Governor
B) Lieutenant Governor
C) Administrator nominated by the President
D) Chief Secretary
Answer: C) Administrator nominated by the President
Explanation: Union Territories without Legislatures are represented by Administrators in the GST Council.
31. What is the quorum of a GST Council meeting?
A) 1/3rd of total members
B) 1/2 of total members
C) 2/3rd of total members
D) At least 50% of members
Answer: B) 1/2 of total members
Explanation: The quorum for a GST Council meeting is 50% of total members.
32. For a decision in GST Council, what majority is required?
A) Simple majority
B) 3/4th majority of weighted votes of members present
C) 2/3rd majority of total members
D) Unanimous consent
Answer: B) 3/4th majority of weighted votes of members present
Explanation: Decisions require a 3/4th majority of weighted votes of members present and voting.
33. What is the weightage of votes of the Union Government in GST Council?
A) 33%
B) 50%
C) 25%
D) 40%
Answer: B) 50%
Explanation: The Union Government has 1/3rd voting power but 50% weightage in decision-making.
34. What is the combined voting weightage of all States in GST Council?
A) 50%
B) 75%
C) 66%
D) 33%
Answer: A) 50%
Explanation: All States together have 50% voting weightage, while the Union Government also has 50%.
35. Which of the following is a function of GST Council?
A) Recommend GST rates
B) Recommend exemption list
C) Recommend threshold limits for exemption
D) All of the above
Answer: D) All of the above
Explanation: GST Council recommends rates, exemptions, threshold limits, and other aspects.
36. The GST Council recommends rates for—
A) Goods only
B) Services only
C) Both goods and services
D) Only petroleum products
Answer: C) Both goods and services
Explanation: The GST Council recommends rates for both goods and services.
37. Which of the following items is outside GST as per Council’s recommendations?
A) Alcohol for human consumption
B) Electricity
C) Petroleum products
D) All of the above
Answer: D) All of the above
Explanation: Alcohol, electricity, and petroleum products are outside GST initially.
38. What is the maximum compensation cess period for states under GST as per the Constitutional provision?
A) 2 years
B) 3 years
C) 5 years
D) 10 years
Answer: C) 5 years
Explanation: States are compensated for revenue loss due to GST implementation for 5 years.
39. Which of the following taxes were subsumed under GST?
A) Central Excise Duty
B) Service Tax
C) State VAT
D) All of the above
Answer: D) All of the above
Explanation: GST subsumed central excise, service tax, VAT, entry tax, and many indirect taxes.
40. Who provides secretarial support to GST Council?
A) Ministry of Finance
B) GST Network (GSTN)
C) Central Board of Indirect Taxes & Customs (CBIC)
D) A dedicated Secretariat
Answer: A) Ministry of Finance
Explanation: The GST Council Secretariat is housed in the Ministry of Finance.
41. How often does GST Council usually meet?
A) Once a week
B) Once in two months
C) Every quarter
D) As and when needed
Answer: D) As and when needed
Explanation: There is no fixed schedule; meetings are held as required.
42. Who prepares the agenda for GST Council meetings?
A) Prime Minister
B) GST Council Secretariat
C) Union Finance Minister
D) State Finance Ministers
Answer: B) GST Council Secretariat
Explanation: The Secretariat prepares agenda in consultation with Chairperson.
43. GST Council Secretariat is headed by—
A) Revenue Secretary (GoI)
B) Cabinet Secretary
C) Union Finance Secretary
D) Chairperson, CBIC
Answer: A) Revenue Secretary (GoI)
Explanation: The Revenue Secretary functions as the ex-officio Secretary of GST Council.
44. The GST Council recommends “special rates” to raise additional resources during—
A) Election year
B) Natural calamities
C) Budget deficit
D) Trade deficit
Answer: B) Natural calamities
Explanation: GST Council can recommend special rates for natural calamities.
45. Which body resolves disputes between Centre and States in GST matters?
A) Parliament
B) Supreme Court
C) GST Council itself
D) A mechanism recommended by GST Council
Answer: D) A mechanism recommended by GST Council
Explanation: The GST Council recommends a dispute resolution mechanism.
46. Which tax is NOT subsumed in GST?
A) Entertainment Tax
B) Stamp Duty
C) Service Tax
D) Central Excise
Answer: B) Stamp Duty
Explanation: Stamp Duty is not subsumed under GST; it is a State subject.
47. Which of the following cess continues even after GST implementation?
A) Education Cess
B) Swachh Bharat Cess
C) Road and Infrastructure Cess
D) Krishi Kalyan Cess
Answer: C) Road and Infrastructure Cess
Explanation: Road & Infra Cess continues as it is imposed on petroleum products (outside GST).
48. The Compensation Cess under GST is levied on—
A) Basic food items
B) Luxury and demerit goods
C) Agricultural products
D) Essential medicines
Answer: B) Luxury and demerit goods
Explanation: Compensation Cess is levied on luxury and sin goods to compensate states.
49. Who decides the modalities for distributing GST revenue between Centre and States?
A) Finance Commission
B) GST Council
C) Parliament
D) President
Answer: B) GST Council
Explanation: GST Council recommends principles for apportionment of revenue.
50. Which of the following best describes the nature of GST Council?
A) Executive body
B) Constitutional body
C) Statutory body
D) Advisory body only
Answer: B) Constitutional body
Explanation: GST Council is a constitutional body created under Article 279A.
51. When was the GST Council constituted?
A) 22 July 2015
B) 12 September 2016
C) 16 September 2016
D) 8 November 2016
Answer: C) 16 September 2016
Explanation: The GST Council was constituted on 16 September 2016 after the 101st Constitutional Amendment.
52. When did the GST Council hold its first meeting?
A) 1 October 2016
B) 22–23 September 2016
C) 30 September 2016
D) 8 November 2016
Answer: B) 22–23 September 2016
Explanation: The first GST Council meeting was held on 22–23 September 2016 in New Delhi.
53. What is the main purpose of the GST Council?
A) Levy of direct taxes
B) Recommend policies and rates for GST
C) Manage foreign trade
D) Conduct economic surveys
Answer: B) Recommend policies and rates for GST
Explanation: The Council recommends rates, exemptions, and rules for uniform GST implementation.
54. Who appoints the Secretary of the GST Council?
A) President of India
B) Union Finance Minister
C) Union Cabinet
D) Union Cabinet Secretary
Answer: A) President of India
Explanation: The Secretary to the GST Council is appointed by the President.
55. Which committee prepared the draft model GST law before GST Council was formed?
A) Kelkar Committee
B) Shome Committee
C) Empowered Committee of State Finance Ministers
D) NITI Aayog
Answer: C) Empowered Committee of State Finance Ministers
Explanation: The Empowered Committee of State Finance Ministers drafted the model GST law.
56. The idea of GST in India was first suggested by—
A) Manmohan Singh
B) Atal Bihari Vajpayee
C) P. Chidambaram
D) Narendra Modi
Answer: B) Atal Bihari Vajpayee
Explanation: In 2000, Vajpayee government proposed GST and formed a committee headed by Asim Dasgupta.
57. The 101st Constitutional Amendment introduced GST. Which year was it passed?
A) 2014
B) 2015
C) 2016
D) 2017
Answer: C) 2016
Explanation: The 101st Constitutional Amendment Act, 2016 introduced GST and created the GST Council.
58. GST Council recommendations are binding on—
A) Union Government only
B) State Governments only
C) Both Union and State Governments
D) None, they are recommendatory in nature
Answer: D) None, they are recommendatory in nature
Explanation: The GST Council is a recommendatory body; governments usually follow its advice.
59. Which tax is levied on inter-state supply of goods and services under GST?
A) CGST
B) SGST
C) IGST
D) UTGST
Answer: C) IGST
Explanation: Integrated GST (IGST) is levied on inter-state transactions.
60. Which tax is levied on intra-state supply of goods and services?
A) Only CGST
B) Only SGST
C) Both CGST and SGST
D) IGST
Answer: C) Both CGST and SGST
Explanation: For intra-state transactions, CGST (centre) + SGST (state) are levied.
61. The GST Council decides threshold exemption limit for businesses. What is the current usual limit?
A) ₹10 lakh
B) ₹20 lakh
C) ₹40 lakh
D) ₹1 crore
Answer: C) ₹40 lakh
Explanation: Businesses with turnover up to ₹40 lakh (for goods) and ₹20 lakh (for services) are exempt.
62. The GST Council is headquartered at—
A) Mumbai
B) Kolkata
C) Chennai
D) New Delhi
Answer: D) New Delhi
Explanation: GST Council Secretariat functions in New Delhi, Ministry of Finance.
63. Which article empowers the GST Council to make recommendations for apportionment of GST revenue?
A) Article 269A
B) Article 270
C) Article 279A
D) Article 280
Answer: A) Article 269A
Explanation: Article 269A empowers GST Council for revenue distribution in inter-state trade.
64. Who administers IGST?
A) State Governments
B) Union Government
C) Both Union and States
D) GSTN
Answer: B) Union Government
Explanation: IGST is collected and administered by the Union Government.
65. What is the maximum GST rate recommended by the GST Council (excluding cess)?
A) 12%
B) 18%
C) 28%
D) 40%
Answer: C) 28%
Explanation: The maximum standard slab is 28%, though cess can make it higher.
66. Who is the first Chairperson of the GST Council?
A) Arun Jaitley
B) P. Chidambaram
C) Nirmala Sitharaman
D) Pranab Mukherjee
Answer: A) Arun Jaitley
Explanation: Then Finance Minister Arun Jaitley was the first Chairperson of GST Council.
67. Who is the present Chairperson of the GST Council (2025)?
A) Nirmala Sitharaman
B) Piyush Goyal
C) Amit Shah
D) Rajnath Singh
Answer: A) Nirmala Sitharaman
Explanation: As of 2025, Union Finance Minister Nirmala Sitharaman chairs the Council.
68. What is the role of GSTN (Goods and Services Tax Network)?
A) Drafting GST laws
B) Providing IT backbone for GST
C) Levying taxes
D) Adjudicating disputes
Answer: B) Providing IT backbone for GST
Explanation: GSTN is the IT infrastructure for registration, returns, and payment.
69. GST Council is an example of—
A) Fiscal federalism
B) Judicial independence
C) Administrative decentralisation
D) Cooperative federalism
Answer: D) Cooperative federalism
Explanation: GST Council embodies cooperative federalism by uniting Union and States in tax decisions.
70. Which Finance Minister is often called the “Architect of GST in India”?
A) P. Chidambaram
B) Arun Jaitley
C) Pranab Mukherjee
D) Yashwant Sinha
Answer: B) Arun Jaitley
Explanation: Arun Jaitley played the key role in implementing GST.
71. Compensation to States for revenue loss is funded through—
A) Direct taxes
B) GST Compensation Cess
C) Union Budget allocations
D) State surcharges
Answer: B) GST Compensation Cess
Explanation: States are compensated through proceeds of GST Compensation Cess.
72. Which of the following is true regarding GST Council decisions?
A) Union Government has veto power
B) States have equal votes as Centre
C) Decisions require 3/4th majority weighted voting
D) Decisions must be unanimous
Answer: C) Decisions require 3/4th majority weighted voting
Explanation: Weighted voting system ensures balance between Union and States.
73. Which of the following bodies is abolished after GST introduction?
A) Finance Commission
B) Planning Commission
C) Empowered Committee of State Finance Ministers
D) GSTN
Answer: C) Empowered Committee of State Finance Ministers
Explanation: This committee was replaced by the GST Council.
74. Which body had recommended the creation of a Dispute Resolution Mechanism under GST?
A) Law Commission
B) NITI Aayog
C) GST Council
D) Supreme Court
Answer: C) GST Council
Explanation: GST Council recommended such a mechanism for Centre-State disputes.
75. Which of the following principles underlies GST in India?
A) Origin-based taxation
B) Destination-based taxation
C) Both origin and destination based
D) Neutral taxation
Answer: B) Destination-based taxation
Explanation: GST is a destination-based tax, i.e., levied at the place of consumption.
76. Who acts as the Vice-Chairperson of the GST Council?
A) Prime Minister of India
B) Union Finance Minister
C) Minister-in-charge of Finance or Taxation of any State elected by them
D) Comptroller and Auditor General
Answer: C
Explanation: The Vice-Chairperson of the GST Council is elected by the State Finance/Taxation Ministers among themselves.
77. Which body resolves disputes arising out of the recommendations of the GST Council?
A) Supreme Court
B) High Courts
C) Parliament of India
D) A mechanism recommended by the GST Council itself
Answer: D
Explanation: Article 279A(11) provides that the GST Council may establish a mechanism to adjudicate disputes between Centre and States.
78. The GST Council Secretariat is located in:
A) Mumbai
B) Hyderabad
C) New Delhi
D) Bengaluru
Answer: C
Explanation: The GST Council Secretariat is located in New Delhi.
79. Which constitutional body decides GST exemptions, thresholds, and rates?
A) Parliament
B) GST Council
C) Finance Commission
D) NITI Aayog
Answer: B
Explanation: GST Council recommends exemptions, rates, and threshold limits for GST.
80. Who is the first Chairperson of the GST Council?
A) Arun Jaitley
B) Nirmala Sitharaman
C) P. Chidambaram
D) Pranab Mukherjee
Answer: A
Explanation: Arun Jaitley, then Union Finance Minister, became the first Chairperson of the GST Council.
81. What is the quorum required for a GST Council meeting?
A) One-third of total members
B) Half of total members
C) Two-thirds of total members
D) One-fourth of total members
Answer: A
Explanation: One-third of total members is required as quorum for GST Council meetings.
82. When was the first GST Council meeting held?
A) July 2017
B) September 2016
C) September 2017
D) August 2016
Answer: B
Explanation: The first meeting of GST Council was held on 22nd–23rd September 2016.
83. How often does the GST Council meet?
A) Once in a month
B) Once in three months
C) As required
D) Every six months
Answer: C
Explanation: The GST Council meets as often as required to discuss and decide GST matters.
84. GST Council is a joint forum of:
A) Centre and States
B) Centre and Judiciary
C) States only
D) Centre and NITI Aayog
Answer: A
Explanation: The GST Council is a joint forum of the Union and States.
85. Article 279A was inserted by:
A) 101st Constitutional Amendment Act, 2016
B) 97th Constitutional Amendment Act, 2011
C) 100th Constitutional Amendment Act, 2015
D) 102nd Constitutional Amendment Act, 2018
Answer: A
Explanation: Article 279A, which established the GST Council, was inserted by the 101st Amendment.
86. The recommendations of GST Council are:
A) Advisory in nature
B) Binding on Union and States
C) Subject to Parliament’s approval
D) Subject to President’s approval
Answer: A
Explanation: Technically, the recommendations are advisory, but in practice, they carry high persuasive value.
87. Which tax was not subsumed under GST?
A) Excise Duty
B) Customs Duty
C) Service Tax
D) VAT
Answer: B
Explanation: Basic Customs Duty is not subsumed under GST.
88. GST Council recommendations require what majority?
A) Unanimity
B) Simple majority of members present
C) 75% weighted votes of members present and voting
D) 2/3rd members of Parliament
Answer: C
Explanation: For decisions, 75% weighted votes of members present and voting are required.
89. The share of votes of Union Government in GST Council is:
A) 1/3rd
B) 50%
C) 2/3rd
D) 1/4th
Answer: A
Explanation: Union Government holds 1/3rd weightage in voting.
90. The share of votes of all States together in GST Council is:
A) 2/3rd
B) 50%
C) 1/3rd
D) 3/4th
Answer: A
Explanation: States collectively hold 2/3rd weightage in voting.
91. Which Article empowers the President to constitute the GST Council?
A) Article 270
B) Article 279
C) Article 279A
D) Article 280
Answer: C
Explanation: Article 279A empowers the President to establish the GST Council.
92. GST Council is chaired by:
A) President of India
B) Prime Minister of India
C) Union Finance Minister
D) Vice-President of India
Answer: C
Explanation: The Union Finance Minister is the Chairperson of the GST Council.
93. GST is levied on:
A) Manufacture only
B) Sale only
C) Supply of goods and services
D) Import only
Answer: C
Explanation: GST is a tax on the supply of goods and services.
94. Which of the following is not under the ambit of GST?
A) Petroleum crude
B) Motor cars
C) Restaurant services
D) Mobile phones
Answer: A
Explanation: Petroleum crude, diesel, petrol, natural gas, and ATF are outside GST for now.
95. Who decides the model GST law?
A) Parliament
B) GST Council
C) States individually
D) Supreme Court
Answer: B
Explanation: The GST Council drafts and recommends the model GST law.
96. Which of the following services is exempted from GST?
A) Health services
B) Luxury hotels
C) Telecom services
D) Banking
Answer: A
Explanation: Healthcare and education services are generally exempted from GST.
97. The decision of the GST Council is taken at meetings chaired by:
A) Prime Minister
B) Union Finance Minister
C) President of India
D) Vice President
Answer: B
Explanation: The Union Finance Minister presides over GST Council meetings.
98. The tax on alcoholic liquor for human consumption is:
A) Under GST
B) Under State Governments
C) Under Union Government
D) Exempted completely
Answer: B
Explanation: Alcohol for human consumption is kept outside GST; States levy their own taxes.
99. Which of the following is a feature of GST Council?
A) Federal body with cooperative spirit
B) Dominated by Centre only
C) Judicially controlled
D) Advisory to NITI Aayog
Answer: A
Explanation: GST Council embodies the spirit of cooperative federalism between Centre and States.
100. GST Council is often referred to as:
A) Finance Commission of GST
B) Super Parliament of GST
C) Cooperative Federalism Council
D) Constitutional Tribunal
Answer: B
Explanation: Because it decides on crucial GST matters like rates and exemptions, the GST Council is often called the “Super Parliament of GST”.