The correct answer is: A. 279A of the constitution.
The Goods and Services Tax
(GST) Council is a constitutional body constituted by the Government of India under Article 279A of the Constitution of India. The Council is responsible for making recommendations to the Central and State Governments on matters relating to GST. The Council is chaired by the Union Finance Minister and has the Finance Ministers of all the States and Union Territories as its members.The GST Council was constituted on 15 November 2016. The first meeting of the Council was held on 16 November 2016. The Council has so far held 36 meetings.
The GST Council has played a vital role in the implementation of the GST. The Council has taken several important decisions, including the rates of GST, the list of goods and services that are exempt from GST, and the mechanism for dispute resolution.
The GST Council has been widely praised for its role in the implementation of the GST. The Council has been credited with making the GST a success.
The other options are incorrect because they do not refer to the Goods and Services Tax Council.