What types of recommendations does the Goods and Services Tax Council make to the Union and States?
The Goods and Services Tax Council makes recommendations to the Union and States on various matters relating to the goods and services tax. These include:

1. The taxes, cesses, and surcharges that may be subsumed in the goods and services tax.
2. The goods and services that may be subjected to or exempted from the goods and services tax.
3. 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.
4. The threshold limit of turnover below which goods and services may be exempted from goods and services tax.
5. The rates including floor rates with bands of goods and services tax.
6. Any special rate or rates for a specified period to raise additional resources during any natural calamity or disaster.
7. Special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.
8. Any other matter relating to the goods and services tax as the Council may decide.