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of <h1>GST Council Defines Tax Scope, Exemptions, and Rates; Advises Special Provisions for North-East and Hill States</h1> The GST Council is established to include the Union Finance Minister as Chairman, the Minister of State for Revenue, and State Finance/Taxation Ministers. Its role is to recommend to the Union and States on various GST-related matters, including which taxes may be subsumed under GST, goods and services subject to or exempt from GST, and the date GST applies to certain fuels. It also advises on model GST laws, turnover thresholds for exemptions, GST rates, special rates for emergencies, and provisions for specific regions like the North-East States, J&K, Himachal Pradesh, and Uttarakhand.
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