To establish highest standards of co-operative federalism in the functioning of GST Council , which is the first constitutional federal body vested with powers to take all major decision relating to GST. What is the GST Council? The GST Council is the highest decision-making body for India’s Goods and Services Tax . Formed under Article 279A of the Constitution, it was created to ensure a uniform and transparent tax system across the country. GST Council Meetings Home GST Council Meetings Search By Agenda Search By Minutes The Goods and Services Tax ( GST) Council removed a host of tax exemptions and raised rates for a larger number of mass-consumption items. The GST Councilis a joint forum of the Centre and the states.