GST Council recommends scope, exemptions, rates, thresholds and apportionment rules to harmonise GST between Centre and States. GST Council, chaired by the Union Finance Minister with State Finance/Taxation Ministers, recommends taxes, cesses and surcharges to be subsumed under GST; goods and services to be taxed or exempted; the date for levy on specified petroleum and aviation fuels; threshold exemptions; rates and floor rates with bands; special temporary rates for disasters; model GST laws; principles of levy, IGST apportionment and place of supply; and special provisions for specified States.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST Council recommends scope, exemptions, rates, thresholds and apportionment rules to harmonise GST between Centre and States.
GST Council, chaired by the Union Finance Minister with State Finance/Taxation Ministers, recommends taxes, cesses and surcharges to be subsumed under GST; goods and services to be taxed or exempted; the date for levy on specified petroleum and aviation fuels; threshold exemptions; rates and floor rates with bands; special temporary rates for disasters; model GST laws; principles of levy, IGST apportionment and place of supply; and special provisions for specified States.
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