GST Council is an apex constitution body. It was

Solution

The GST Council is an apex constitutional body in India responsible for making recommendations on various aspects of the Goods and Services Tax (GST). It was constituted by virtue of Article 279A(1) of the Constitution of India. This article empowers the President of India to establish the GST Council through a notification. The Council consists of the Union Finance Minister (as the Chairperson), the Union Minister of State in charge of Revenue or Finance, and the Finance Ministers of the states or Union territories as its members.