958. What are the recommendations the GST Council is required to make to the centre and states

The Council is required to make recommendations on:

1. The taxes, cesses and surcharges levied by the centre, states, and local bodies that would merge in GST.
2. The goods and services that may be subjected to GST or exempted from GST.
3. Model GST Laws, principles of levy, apportionment of GST on inter-state trade, and principles governing place of supply.
4. The threshold limit of turnover below which goods and services may be exempted from GST.
5. The rates including floor rates with bands of GST.
6. Any special rate or rates for a specified period to raise additional resources during natural calamity or disaster.
7. Special provision for states like Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.