Solution:Article 279A of the Indian Constitution deals with the Goods and Services Tax Council.• It says that the President shall, within 60 days from the date of commencement of the 101st Constitution Amendment Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council.
• The provisions relating to GST council came into force on 12th September 2016 and President constituted GST council on 15th September. 2016.
• GST is an indirect tax. the Tax slab of GST is 5%, 12%, 18% and 28% GST implemented nationwide to 1 july, 2017.
• The India GST Provision based on kanada model.