GST Council can make recommendations on the following: |
The taxes, cesses and surcharges that may be subsumed; |
The goods and services that may be subjected to or exempted from GST; |
Model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax levied under Article 269A and the principles that govern the place of supply; |
The threshold limit of turnover below which goods and services may be exempted; |
Rates, floor rates, band, special rates; |
Special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand |
Date on which GST be levied on petroleum crude, HSD, Petrol, natural gas and ATF and |
Any other matter relating to the goods and services tax, as the Council may decide. |