Policy in India is not made at the level of intent; it is composed inside the apex architecture that moves a matter from proposal to gazette notification.
The Prime Minister's Office, the Cabinet Secretariat, NITI Aayog, the Empowered Group of Secretaries, the Cabinet Note, the Expenditure Finance Committee, the Tax Research Unit, the Office of the Chief Economic Advisor, the Financial Adviser inside every ministry, the Legislative Department that drafts every notification, the GST Council that operates by mutual veto, the multilateral-bank dialogue that runs through specific Department of Economic Affairs counterparts. Each instrument has a different statutory basis, a different appointment process, a different convening logic; together they form the apex of how India's Union Government decides.