What is GST Council and what are its functions?

GST Council is a joint forum of the Centre and the States. It makes recommendations to the Union and the States on important issues related to GST, 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 the floor rates with bands, 
  • Special rates for raising additional resources during natural calamities/disasters, 
  • Special provisions for certain States, etc.

Further Reading:

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