What are the factors that the Goods and Services Tax Council considers while making recommendations?
The Goods and Services Tax Council considers the following factors while making recommendations:

a) taxes, cesses and surcharges to be subsumed in the goods and services tax.
b) goods and services that may be subjected to or exempted from the goods and services tax.
c) model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax levied on supplies in the course of inter-State trade or commerce under article 269A, and the principles that govern the place of supply.
d) threshold limit of turnover below which goods and services may be exempted from goods and services tax.
e) rates including floor rates with bands of goods and services tax.
f) any special rate or rates for a specified period to raise additional resources during any natural calamity or disaster.
g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.
h) any other matter relating to the goods and services tax as the Council may decide.