Goods and Services Tax Council recommendations require weighted super majority votes to secure a harmonised national GST framework. Constitutional provision establishing the Goods and Services Tax Council to coordinate indirect tax policy, composed of Union and State finance ministers with a Vice Chairperson chosen by State members. The Council recommends taxes to be subsumed, taxable and exempt goods and services, model GST laws, principles of levy and apportionment for inter State supplies, threshold exemptions, rates and special temporary rates, and special State provisions. Decisions require a weighted super majority in meetings with specified Central and State vote weightage; the Council sets its procedure, is guided by harmonisation of GST and the national market, and must provide a dispute adjudication mechanism.