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GST COUNCIL

The GST Council is a constitutional body in India that makes decisions regarding the Goods and Service Tax system, a comprehensive indirect tax on the manufacture, sale, and consumption of goods and services. Chaired by the Union Finance Minister, the council includes the Union State Minister of Revenue and Finance, and ministers in-charge of finance or taxation from each of the states. Established in 2016 under the Constitution Act, the council manages matters related to GST implementation including tax rates, exemptions, deadlines, dispute resolution, and related legislation. The GST Council plays a fundamental role in defining the architecture of Indian indirect tax laws.