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Neither the GST Council nor Parliament has the final say over every kind of GST action. Under Article 246A of the Constitution, Parliament and State legislatures share power to make primary GST laws, while Parliament alone legislates GST for inter-State supplies. The GST Council recommends policy; its recommendations do not bind legislatures making primary laws. But when a GST Act makes an executive rule or notification dependent on a Council recommendation, the government exercising that delegated power must follow the statutory requirement. The Supreme Court set out this distinction in Union of India v. Mohit Minerals Pvt. Ltd., decided on 19 May 2022.
Are GST Council recommendations binding on Parliament?
No—not when Parliament or a State legislature is exercising its primary lawmaking power. Article 279A assigns the GST Council a recommending role, while Article 246A gives legislative authority to Parliament and State legislatures. In its 19 May 2022 decision in Union of India v. Mohit Minerals Pvt. Ltd., the Supreme Court held that Council recommendations are recommendatory in nature for legislatures acting under Article 246A.
The Court described the recommendations as “the product of a collaborative dialogue involving the Union and States.” They can strongly influence GST policy and encourage a consistent national framework, but they are not themselves legislation and do not transfer legislative power to the Council.
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Who can make GST laws under the Constitution?
The 101st Constitution Amendment added the GST framework. Article 246A gives Parliament and State legislatures simultaneous authority to make laws on GST, subject to a specific exception: Parliament has exclusive authority to legislate GST where the supply takes place in inter-State trade or commerce. See the official text of the 101st Constitution Amendment Act published by CBIC.
- Parliament: can make GST laws within its Article 246A authority and has exclusive authority for GST on inter-State supplies.
- State legislatures: share GST lawmaking authority within their constitutional field.
- GST Council: recommends policy and legislative approaches but does not enact laws.
So, it is inaccurate to say Parliament alone controls all GST. The answer depends on the kind of supply and the government action involved.
What does the GST Council recommend?
Article 279A establishes the GST Council as a Union–State forum. Its recommendation subjects include which supplies should be taxed or exempted, model GST laws, principles for levy and apportionment, place of supply, turnover thresholds, GST rates and specified special rates. The Council’s official description explains its role in recommending measures for a harmonized GST system.
Those recommendations can shape bills, policy and executive action. Their influence does not make them enacted law: a legislature must still exercise its constitutional power, and an executive measure must rest on the authority granted by the relevant statute.
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The Supreme Court distinguished primary legislation from delegated rules and notifications. Parliament or a State legislature may pass a GST Act using its Article 246A power without being constitutionally bound by a Council recommendation. After an Act delegates a particular task to the Union or a State government, however, the Act may require that government to act on Council recommendations. Where the statute imposes that condition, the government must comply when exercising the delegated power.
| Question | Primary GST legislation | Delegated rules or notifications |
|---|---|---|
| Legal authority | Article 246A of the Constitution | Authority delegated by the relevant CGST or IGST Act |
| Who acts? | Parliament or a State legislature within its constitutional field | The Union or a State government exercising a statutory power |
| Effect of a Council recommendation | Recommendatory, not binding on the legislature’s primary lawmaking power | Binding where the governing Act requires the delegated action to follow a recommendation |
| Relevant authority | Mohit Minerals and Article 246A | The applicable Act’s delegation provision, as explained in Mohit Minerals |
This statutory constraint applies to the delegated executive function at issue; it does not convert all Council recommendations into binding orders or give the Council primary legislative authority.
How does GST Council voting fit into the balance?
Article 279A(9) requires a decision to receive at least a three-fourths majority of members present and voting. The Union’s vote carries one-third of the total votes cast, and the States collectively carry two-thirds. The Supreme Court discussed this design as part of the Council’s collaborative federal structure. It supports negotiation between the Union and States, but it does not make Council voting equivalent to legislative supremacy.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to read a GST rule or notification
To understand whether a particular GST measure must follow a Council recommendation, identify what kind of measure it is and the legal authority it uses:
- Identify the instrument. Is it an Act passed by Parliament or a State legislature, or an executive rule or notification?
- Find its enabling authority. For an executive instrument, check the CGST or IGST Act provision that authorizes it.
- Check for a statutory condition. Determine whether that provision requires the government to act on a GST Council recommendation.
- Apply the distinction. Primary legislation is not bound by recommendations; delegated executive action must follow them when the governing Act says so.
This framework answers the general constitutional question. Whether a specific rule or notification meets the requirements of its enabling Act depends on that instrument and provision.
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