Who will notify the rate of tax to be levied under CGST?

GST council suo moto
Central Government suo moto
State Government suo moto
Central Government as per the recommendations of the GST council

The correct answer is: D. Central Government as per the recommendations of the GST council.

The GST Council is a body comprising of the Union Finance Minister and the Finance Ministers of all the states and union territories. It is responsible for making recommendations to the central and state governments on matters related to GST, including the rates of tax to be levied. The Central Government is bound to follow the recommendations of the GST Council.

The other options are incorrect because:

  • A. GST council suo moto is incorrect because the GST Council can only make recommendations to the central and state governments, it cannot unilaterally decide the rates of tax.
  • B. Central Government suo moto is incorrect because the Central Government is bound to follow the recommendations of the GST Council.
  • C. State Government suo moto is incorrect because the State Governments do not have the power to decide the rates of tax under CGST.