Goods & Services Tax Council (GST Council) is a constitutional body for making recommendations to the Union and State Government on issues related to Goods and Service Tax. As per Article 279A (4), the functions of the GST Council include making recommendations to the Union and the States on important issues like:
- The goods and services that may be subjected or exempted from GST,
- Model GST Laws,
- Principles that govern the place of supply,
- Threshold limits,
- GST rates including the floor rates with bands,
- Special rates for raising additional resources during natural calamities/disasters,
- Special provisions for certain States, etc.