(4)The Goods and Services Tax Council shall make recommendations to the Union and the States on—(a)the taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax;(b)the goods and services that may be subjected to, or exempted from, the goods and services tax;(c)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;(d)the threshold limit of turnover below which goods and services may be exempted from goods and services tax;(e)the rates including floor rates with bands of goods and services tax ;(f)any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster;(g)special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and(h)any other matter relating to the goods and services tax, as the Council may decide.
