(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.Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 12 (w.e.f. 12-9-2016)