Q 17. What is the guiding principle of GST Council?

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Ans. The mechanism of GST Council would ensure harmonization on different aspects of GST between the Centre  and  the  States  as  well  as  among  States.  It  has been  provided  in  the  Constitution  (one  hundred  and first amendment) Act, 2016 that the GST Council, in its discharge of various functions, shall be guided by the need…

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