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    <description>The GST Council recommends core design and operational parameters for GST: subsumption of specified taxes and cesses, goods and services subject to tax or exemption, model GST laws, levy and apportionment principles including place of supply, threshold exemptions, rates and bands, temporary special rates for calamities, and special state provisions. The Council must recommend timing for bringing certain petroleum products under GST and establish mechanisms to adjudicate intergovernmental disputes arising from its recommendations or implementation.</description>
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