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GST Council is a federal forum with both centre and states in India on board. It is made of:

• The Union Finance Minister (as Chairman),
• The Union Minister of State in charge of Revenue or Finance, and
• The Minister in charge of Finance or Taxation or any other Minister, nominated by each state government.

The decisions of the GST Council are made by three-fourth majority of the votes cast. The centre has one-third of the votes cast, and the states together have two-third of the votes cast. Each state has one vote, irrespective of its size or population.

Apart from the above:

• The Secretary (Revenue) will be appointed as the Ex-officio Secretary to the GST Council.
• The Chairperson, Central Board of Excise and Customs (CBEC), will be included as a permanent invitee (non-voting) to all proceedings of the GST Council.
• One post of Additional Secretary to the GST Council in the GST Council Secretariat (at the level of Additional Secretary to the Government of India) will be created.
• Four posts of Commissioner in the GST Council Secretariat (at the level of Joint Secretary to the Government of India) will also be created.

 The imported goods will also be charged integrated tax (IGST) in addition to Basic Customs Duty. IGST paid on imports will also be available as credit to the importer in further supplies. Besides, the Central Tax, State Tax/UT Tax and IGST, Compensation Cess under the GST (Compensation to States) Act, 2017 shall be levied on a few luxury goods,. The cess shall be available as credit for further payment of cess.

  in general, the registered supplier of goods or services will need to pay GST. However, in specified cases like imports and other notified supplies, the liability will lie on the recipient under the reverse charge mechanism. “Reverse Charge” means the liability to pay tax on the recipient of taxable supplies instead of the supplier. Further, in some notified cases of intra-state supply of services, the liability to pay GST may be cast on e-commerce operators through which such services are supplied.

   the GST would replace the following taxes:

(i) Taxes currently levied and collected by the Centre:
a. Central Excise duty
b. Duties of Excise (Medicinal and Toilet Preparations)
c. Additional Duties of Excise (Goods of Special Importance)
d. Additional Duties of Excise (Textiles and Textile Products)
e. Additional Duties of Customs (commonly known as CVD)
f. Special Additional Duty of Customs (SAD)
g. Service Tax
h. Central Surcharges and Cesses so far as  relates to goods and services