In India, the Goods and Services Tax (GST) Council has emerged as one of the most notable policymaking apparatuses since it helps to design the tax regime. Considering it has been established as a constitutional body, the primary objective of the GST Council is to see to the proper implementation and enforcement of GST in the country by setting tax rates, exemptions and other guidelines that are to be adhered to by all the states. In this article, we have discussed the meaning, function, organisation, and relevance of the GST Council in detail.