Section 12(11) in THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
(11)The Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute -(a)between the Government of India and one or more States; or(b)between the Government of India and any State or States on one side and one or more other States on the other side; or(c)between two or more States,arising out of the recommendations of the Council or implementation thereof.".
