GST Council

Consider the following statements:

  1. GST Council is a constitutional body under Article 279A.
  2. It was introduced by the Constitution (One Hundred and First Amendment) Act, 2016.
  3. The GST Council is chaired by the Union Finance Minister and other members include the Union State Minister of Revenue or Finance and Ministers in-charge of Finance or Taxation of all the States.

Choose the correct answer from the codes given below:

Only 1
2 and 3
1 and 3
1, 2 and 3