Eduqo
Indian Polity & Constitution›Ch 8: Constitutional & Other Bodies›Finance Commission & GST Council
Master Article 280, 101st Amendment & Article 279A for all exams
The Finance Commission under Article 280 recommends tax devolution between the Centre and States every five years. Meanwhile, the GST Council under Article 279A, created by the 101st Amendment Act 2016, unifies indirect taxes.
Smart Memory Hooks
| Feature | Finance Commission | GST Council |
|---|---|---|
| Article | Article 280 | Article 279A |
| Created By | Original Constitution | 101st Amendment 2016 |
| Head | Chairman | Union Finance Minister |
| Nature | Quasi-Judicial/Advisory | Federal Body |
Article 280
(Finance Commission setup)
Finance Commission setup
Constituted every 5 years by the President.
5 Members
(FC composition)
FC composition
One Chairman and four other members.
Article 279A
(GST Council birth)
GST Council birth
Added by the 101st Amendment Act 2016.
FM is Chair
(GST Council head)
GST Council head
Union Finance Minister heads the council.
GST Council is a statutory bodyGST Council is a constitutional body
It was created under Article 279A via constitutional amendment, not by a mere act.
Finance Commission is permanentFinance Commission is temporary/periodic
It is reconstituted by the President every 5 years, making it an ad-hoc constitutional body.
Prime Minister heads GST CouncilUnion Finance Minister heads GST Council
Union Finance Minister is the Chairperson, and State FMs are members.
Q1.Under which Article of the Indian Constitution is the Finance Commission constituted?
Q2.The GST Council was established under which Constitutional Amendment Act?