The correct answer is B. New Delhi.
The GST Council is a statutory body constituted by the Government of India under the Goods and Services Tax Act, 2017. It is responsible for the administration of the Goods and Services Tax (GST) in India. The Council is headed by the Union Finance Minister and has representatives from all the states and union territories. The headquarters of the GST Council is located in New Delhi.
Option A is incorrect because Mumbai is the capital of Maharashtra.
Option C is incorrect because Ahmadabad is the capital of Gujarat.
Option D is incorrect because Hyderabad is the capital of Telangana.
Option E is incorrect because Lucknow is the capital of Uttar Pradesh.