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of <h1>GST Council: Key Roles in Tax Recommendations, Exemptions, and Special Provisions Under GST Laws</h1> The GST Council is established to advise the Union and States on various aspects of the Goods and Services Tax. It consists of the Union Finance Minister as Chairman, the Minister of State (Revenue), and State Finance/Taxation Ministers. The Council's responsibilities include recommending which taxes, cesses, and surcharges should be subsumed under GST, determining goods and services subject to or exempt from GST, setting dates for GST on specific fuels, drafting model GST laws, establishing turnover thresholds for GST exemption, setting GST rates, and addressing special provisions for certain states and during natural calamities.
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