GST Council recommendations guide the scope, exemptions, rates, and special provisions of GST between Union and States. The GST Council makes recommendations to the Union and States on taxes to be subsumed under GST, goods and services to be taxed or exempted, the timing of GST on specified petroleum products, model GST laws, principles of levy, apportionment of IGST, place of supply rules, threshold exemptions, GST rates and floor rates, temporary special rates for calamities, and special provisions for specified States.