Most asked questions from the Government on GST.

Question 17

What is the guiding principle of GST Council?

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 for a harmonized structure 

States/ Union territory would be called the State GST (SGST)/ UTGST.

of GST and for the development of a harmonized national market for goods and services.