Answer: The GST Council was formed under Article 279A through 101st Constitutional Amendment Act. It is a joint forum of the Centre and the states. The Council is the principal forum for deciding various matters in the implementation of GST regime. 

Reflects the spirit of Cooperative federalism 

• Representation: The GST Council consists of members from both the central and state governments.
• For example, it includes the Union Finance Minister, who acts as the Chairperson, and the Ministers of Finance or Taxation from each state. 
• Decision-Making: All decisions, including those related to tax rates, exemptions, thresholds, and administrative issues, require the approval of at least three-fourths of the Council members. However, the decisions are largely taken based on consensus. 
• For example, the GST Council took all decisions by consensus in the first 37 meetings. 
• Voting Power: The central government has one-third of the total votes, while all state governments hold the remaining two-thirds.  
• This voting structure gives significant weightage to the states, ensuring their active participation and influence in decision-making. 
• Dispute Resolution: It serves as a platform for dialogue, negotiation, and finding mutually agreeable solutions, thus strengthening intergovernmental relations.  
• For example, GST Council has allowed the Kerala government to impose additional cess to deal with the Kerala floods of 2018. 
• Addressing Regional Imbalances: The GST Council acknowledges regional disparities and concerns.  
• For example, it has established mechanisms like the Compensation Cess and the GST Compensation Fund to address revenue shortfalls faced by certain states during the initial implementation phase. 

The GST Council has contributed to a more unified and harmonized tax regime in India while maintaining the spirit of cooperative collaboration between the central and state governments.