GST council is a constitutional body which consists of Finance minister as chairman, Union minister of state in charge of revenue of finance, Minister of finance or any other minister nominated by each state government to GST council. It make recommendations on following issues:
- Taxes, cesses, and surcharges to be included under the GST
- Goods and services which will be subject to, or exempt from GST
- Rates of GST (5%, 12%, 18%, 28%)
- GST laws, principles of levy, apportionment of IGST and principles associated with place of
- supply
- Special provisions with respect to the eight north eastern states, Himachal Pradesh, Jammu and Kashmir, and 64S117.2 64 74.6 75.5c-23.5 6.3-42 24.9-48.3 48.6-11.4 42.9-11.4 132.3-11.4 132.3s0 89.4 11.4 132.3c6.3 23.7 24.8 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube