Step 1: Formation of GST Council: The Goods and Services Tax (GST) Council was formed under Article 279A of the Constitution to regulate the GST.
Step 2: Chairperson Role: The Chairperson of the GST Council is the Union Finance Minister, who leads meetings and coordinates between the Union and State governments on GST-related decisions.
Step 3: Members: The council includes the Union Finance Minister and the Finance Ministers of all States and Union Territories.
Therefore, the Chairperson of the GST Council is the Union Finance Minister.