GST Council recommendations shape taxable scope, exemptions, rates and place of supply rules across Union and States.

The GST Council is a constitutional body of Union and State finance representatives, chaired by the Union Finance Minister and supported by a Secretariat. It acts as a consensual platform to formulate and implement GST and is empowered to make recommendations to the Union and States on matters including taxable scope, exemptions, model laws, principles of levy and place of supply, turnover thresholds, rates and special rates, special State provisions, and dates for levy on specified petroleum products and aviation fuel.

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