Correct option is C
The GST (Goods and Services Tax) Council is a constitutional body established under Article 279A of the Indian Constitution. The Council is responsible for making recommendations to the Union and State Governments on issues related to GST. The members of the GST Council include:
· The Union Finance Minister (A): The Finance Minister of India serves as the Chairperson of the GST Council.
· The Union Minister of State in-charge of Revenue or Finance (C): This Minister serves as a member of the GST Council.
· The Minister in-charge of Finance or Taxation or any other Minister nominated by each State Government (D): Each state government nominates a minister in charge of finance or taxation or any other minister to be a member of the GST Council.
The Prime Minister of India (B) is not a member of the GST Council. Similarly, the Finance Secretary of the Government of India (E) is also not a member.
Information Booster:
1. GST Council was formed on 12th September 2016.
2. It is a federal body where both the central and state governments participate.
3. The decisions of the GST Council are made by a majority of not less than three-fourths of the weighted votes of the members present and voting.