The Cabinet Committees are not mentioned in the Constitution. Indeed,when Government of India Transaction of Business Rules,1961 emerging out of Article 77(3) of the Constitution states : "The President shall make rules for the more convenient transaction of the business of the Gov. of India,and for the allocation among Ministers of the said business", then these rules of business provide for their establishment.
In 2019, the Union Government had released the composition of eight cabinet committees,including two new ones ---- one on Investment and the other on Employment & Skill development.
All Committees except Cabinet Committee on Accomodation and Cabinet Committee on Parliamentary Affairs are headed by Prime Minister.
Cabinet Committee's role on Government's Decission - Making Matters :---
1. Appointments : This panel makes appointments to post of the three Service chiefs, Director General of Military operations, Chiefs of all Air, Army comands etc. Apart from this the Committee decides on all important empanelments & shift of Officers serving on Central Deputation.
2. Economic Affairs : The Cabinet Committee on Economic affairs is supposed to review economic trends & problems for evolving a consistent and integrated economic policy.
3. Parliamentary Affairs : The Cabinet Committee on Parliamentary Affairs scrutinies Non-Gov. business & decides which 0fficial Bills are to be presented.
4. Accomodation : The Cabinet Committee can consider proposals for shifting Central Gov. Officers to locations outside the Capital.
5. Political Affairs : The Cabinet Committee on Political Affairs addresses problems related to Centre - State relations and decides what to do.etc
Cabinet Committee's roles on Reforms : ------
1. Opening Ayushman Bharat to all citizens.
2. Presenting Google Drive like Bharat Drive.
3. Bringing New Emigration Bill in 2020.
4. Conducting All India Judicial Service.
5. Convergence of Ministers,PSO Boards where possible.
6. Launch of DD International and DD Yuva etc.
Thus Cabinet Committees now play a crucial role in acclerating the Gov. Decision making and reforms.