How does the Goods and Services Tax Council determine 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?
The Goods and Services Tax Council determines 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 by making recommendations to the Union and the States. These recommendations are based on their discussions and decisions regarding various aspects of the goods and services tax, as mentioned in the context.