Q. Which of the following is/are part of the functions of the Goods and Services Tax Council?
1. It is empowered to exempt goods and services from the application of the GST.
2. It can establish a mechanism to adjudicate upon any dispute between the Centre and the states with respect to its recommendation.
Select the correct answer using the code given below:
Answer: B
Notes:
Exp) Option b is the correct answer.
Statement 1 is incorrect. The Council can only make recommendations to the Centre and the states, it cannot by itself exempt goods and services from the application of GST.
Statement 2 is correct. The Council can establish a mechanism to adjudicate upon any dispute which may arise with respect to its recommendations or their implementation.
