The GST Council is a constitutional body and Creation of the GST Council as per Article 279A of the amended Constitution. and responsible for making recommendations on issues related to the introduction of India’s Goods and Services Tax (GST).
The following individuals will make up the GST Council, a combined forum of the federal government and the states: –
The Council will advise the Union and the States on significant GST-related matters. and such as which goods and services are subject to or excluded from the tax, like the goods and services that may be subjected or exempted from GST, model GST Laws, principles that govern Place of Supply, threshold limits, GST rates including special provisions for certain States, etc.
The GST Council serves as the principal committee responsible for amending, reconciling, or enacting any laws or regulations, including tax rates, exemptions, and thresholds pertaining to the Goods and Services tax in India.
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