Article 281: Recommendations of the Finance Commission

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1. 1. Under Article 281 of the Constitution, every recommendation made by the Finance Commission is to be:

   A.sent to every State Legislature for ratification before the President acts on itB.laid before each House of Parliament, together with an explanatory memorandum as to the action taken on itC.published in the Gazette of India, and binds the Union and every State from the date of its publication without further actionD.placed before the GST Council, which decides whether it is to be implemented
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2. 2. Under Article 281, the President causes every recommendation of the Finance Commission to be laid before each House of Parliament together with:

   A.the report of the Comptroller and Auditor-General on itB.an explanatory memorandum on the action taken on itC.the views of the Goods and Services Tax Council on itD.the opinion of the Attorney-General on its legality
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