(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.
