Current Context : Recently, 53^rd GST Council announced various recommendations relating to taxation, ITC claims and demand notices.

ABOUT GST COUNCIL 

• It is responsible for making recommendations to the Union and the states on important GST-related issues.
• Established as a Constitutional Body.
• Constituted under Article 279 (A) of the Constitution by 101 Constitutional Amendment Act of 2016).
• Constituted by : President
• Chairperson : Union Finance Minister (At present Nirmala Sitharaman)
• Members: Union Minister of State (in-charge of Revenue of finance),  Minister in charge of finance or taxation or any other Minister nominated by each State Government