Goods and Services Tax Council (India)
E481975
The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Goods and Services Tax Council | 2 |
| Goods and Services Tax Council (India) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4951429 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax Council (India) Context triple: [Finance Minister of India, chairs, Goods and Services Tax Council (India)]
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A.
Council of India
The Council of India was an advisory body of British-appointed members that assisted the Secretary of State for India in governing British India from London after the Crown took control from the East India Company.
-
B.
Council for Trade in Services
The Council for Trade in Services is a key WTO body responsible for overseeing the implementation of global rules and negotiations on international trade in services.
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C.
NITI Aayog
NITI Aayog is the Government of India’s premier policy think tank responsible for driving cooperative federalism and formulating long-term economic and developmental strategies.
-
D.
Council of Governors in India
The Council of Governors in India is a collective body comprising the governors of Indian states that serves as a forum for consultation, coordination, and discussion on governance and constitutional matters.
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E.
Committee on Customs Valuation
The Committee on Customs Valuation is a World Trade Organization body that oversees the implementation and interpretation of the Agreement on Customs Valuation, ensuring fair, uniform, and neutral customs valuation practices among member countries.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax Council (India) Target entity description: The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
-
A.
Council of India
The Council of India was an advisory body of British-appointed members that assisted the Secretary of State for India in governing British India from London after the Crown took control from the East India Company.
-
B.
Council for Trade in Services
The Council for Trade in Services is a key WTO body responsible for overseeing the implementation of global rules and negotiations on international trade in services.
-
C.
NITI Aayog
NITI Aayog is the Government of India’s premier policy think tank responsible for driving cooperative federalism and formulating long-term economic and developmental strategies.
-
D.
Council of Governors in India
The Council of Governors in India is a collective body comprising the governors of Indian states that serves as a forum for consultation, coordination, and discussion on governance and constitutional matters.
-
E.
Committee on Customs Valuation
The Committee on Customs Valuation is a World Trade Organization body that oversees the implementation and interpretation of the Agreement on Customs Valuation, ensuring fair, uniform, and neutral customs valuation practices among member countries.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
constitutional body
ⓘ
government council ⓘ |
| abbreviation | GST Council NERFINISHED ⓘ |
| constitutionalArticle | Article 279A of the Constitution of India ⓘ |
| country | India ⓘ |
| decisionRule | decisions require at least three-fourths of weighted votes of members present and voting ⓘ |
| establishedBy | Constitution (One Hundred and First Amendment) Act, 2016 NERFINISHED ⓘ |
| governanceModel | cooperative federalism ⓘ |
| hasChairperson | Union Finance Minister of India NERFINISHED ⓘ |
| implementedTaxSystem | Goods and Services Tax regime effective from 1 July 2017 ⓘ |
| includesMember |
Minister in charge of Finance or Taxation from each State
ⓘ
Minister in charge of Finance or Taxation from each Union Territory with legislature ⓘ Union Minister of State in charge of Revenue or Finance ⓘ |
| jurisdiction | Republic of India NERFINISHED ⓘ |
| legalStatus | constitutional body under the Constitution of India ⓘ |
| meets | periodically to review GST implementation ⓘ |
| parentFramework | federal fiscal framework of India ⓘ |
| power |
recommend changes in GST rates
ⓘ
recommend inclusion or exclusion of goods and services under GST ⓘ recommend special rates for natural calamities ⓘ |
| purpose |
create a common national market through GST
ⓘ
ensure uniformity of GST laws and procedures across India ⓘ |
| relatedLegislation |
Central Goods and Services Tax Act, 2017
NERFINISHED
ⓘ
Goods and Services Tax (Compensation to States) Act, 2017 NERFINISHED ⓘ Integrated Goods and Services Tax Act, 2017 NERFINISHED ⓘ State Goods and Services Tax Acts NERFINISHED ⓘ |
| relatedTo | Goods and Services Tax (GST) in India ⓘ |
| responsibility |
decide GST exemptions and thresholds
ⓘ
determine GST tax rates ⓘ formulate GST-related policies ⓘ make recommendations on Goods and Services Tax ⓘ oversee implementation of Goods and Services Tax ⓘ promote harmonization of GST structure across India ⓘ recommend compensation to States for revenue loss on account of GST ⓘ recommend date on which petroleum products may be subjected to GST ⓘ recommend model GST laws ⓘ recommend principles of apportionment of GST between Union and States ⓘ recommend principles of levy of GST ⓘ recommend special provisions for certain States under GST ⓘ |
| scope |
Goods and Services Tax policy
ⓘ
indirect taxation ⓘ |
| secretariatLocation | New Delhi NERFINISHED ⓘ |
| startDate | 2016 ⓘ |
| votingStructure |
State Governments collectively have two-thirds of total votes
ⓘ
Union Government has one-third of total votes NERFINISHED ⓘ |
| worksWith |
State Governments of India
NERFINISHED
ⓘ
Union Government of India NERFINISHED ⓘ Union Territory Governments with legislatures NERFINISHED ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Goods and Services Tax Council (India) Description of subject: The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Goods and Services Tax Council
subject surface form:
States of India
this entity surface form:
Goods and Services Tax Council