Which of the following statements is/are correct regarding the GST regime in India?
1. The 56th GST Council meeting approved a transition to a simplified two-tier GST rate structure of 5% and 18% for most goods.
2. The GST Council is a constitutional body established under Article 279A of the Indian Constitution.

Question

Accepted Answer

C. Both 1 and 2 — Statement 1 is correct as the 56th GST Council meeting introduced a 5% and 18% two-tier structure, removing the 12% and 28% slabs. Statement 2 is correct as the GST Council is a constitutional body created by the 101st Amendment Act under Article 279A.

56th GST Council Meeting Approves Two-Tier Rate Structure

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