How does the Goods and Services Tax Council make recommendations regarding the levying and collection of Goods and Services Tax on supplies in the course of inter-State trade or commerce?
The Goods and Services Tax Council makes recommendations regarding the levying and collection of Goods and Services Tax on supplies in the course of inter-State trade or commerce by providing principles for determining when a sale, purchase, or consignment of goods takes place in such a context. These principles are then formulated into law by Parliament, which also determines how the tax will be apportioned between the Union and the States.