With reference to the Goods and Services Tax (GS

• India has completed eight years since the implementation of the Goods and Services Tax (GST) on July 1, 2017, a significant reform aimed at creating a “One Nation, One Tax” regime. Goods and Services Tax (GST) Council  • The Goods and Services Tax (GST) Council is a constitutional body established under Article 279A of the Indian Constitution through the 101st Amendment Act of 2016.  • The Union Finance Minister is the Chairperson of the GST Council.  • The GST Council makes recommendations to the Union and the States on key GST-related issues, including: ƒ Taxes, cesses, and surcharges to be subsumed under GST ƒ Goods and services to be subject to or exempt from GST ƒ Model GST laws, principles of levy, and apportionment of IGST ƒ Tax rates, thresholds, special provisions, and any other matter relating to GST  • Dispute resolution: The Council also serves as a platform to resolve disputes between the Centre and the States or among the States themselves on GST-related matters.  • The Centre has one-third of the total voting power, while the States collectively have twothirds.