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    <description>Article 279A creates the Goods and Services Tax Council to coordinate GST design and implementation; it is chaired by the Union Finance Minister with State finance ministers as members and supported by a Secretariat funded by the Centre. The Council recommends which taxes and supplies fall within GST, model laws, principles of levy and apportionment including place of supply, threshold exemptions, rate bands and compensation arrangements, and proposes the date for coverage of specified fuels. Decisions follow prescribed weighted voting and quorum rules and the Council must provide a dispute adjudication mechanism.</description>
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