GST Council

In theory

Chaired by the Union Finance Minister with all state Finance Ministers as members, recommending GST rates and rules under a weighted-voting system -- Centre holds one-third of the vote, states collectively hold two-thirds, and decisions need a three-fourths majority.

In practice

The Supreme Court held in Union of India v. Mohit Minerals (2022) that GST Council recommendations are advisory, not binding, on Parliament or state legislatures -- yet in practice no state has gone its own way on a Council decision to date, and the design leaves no state an individual veto, meaning a proposal only fails if 11 or more state finance ministers oppose it together.