What would be the role of GST Council?

A GST Council would be constituted comprising the
Union Finance Minister (who will be the Chairman of the
Council), the Minister of State (Revenue) and the State
Finance/Taxation Ministers to make recommendations to the
Union and the States on.

  1. the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed under GST;
  2. the goods and services that may be subjected to
    or exempted from the GST
  3. the date on which the GST shall be levied on
    petroleum crude, high speed diesel, motor sprit
    (commonly known as petrol), natural gas and
    aviation turbine fuel;
  4. model GST laws, principles of levy, apportionment
    of IGST and the principles that govern the place
    of supply;
  5. the threshold limit of turnover below which the
    goods and services may be exempted from GST;
  6. the rates including floor rates with bands of GST;
  7. any special rate or rates for a specified period
    to raise additional resources during any natural
    calamity or disaster;
  8. special provision with respect to the NorthEast
    States, J&K, Himachal Pradesh and
    Uttarakhand; and
  9. any other matter relating to the GST, as the
    Council may decide.