The correct answer is: B. Article 246 A
Article 246A of the Indian Constitution provides for the constitution of the GST Council. The Council is a body consisting of the Union Finance Minister, the Minister of State for Finance (Revenue), the Chief Ministers of all the States and the Lieutenant Governors of all the Union Territories. The Council is chaired by the Union Finance Minister.
The Council is responsible for making recommendations to the Central Government and the State Governments on matters relating to the levy, collection, administration, GST compensation, and other related matters. The Council is also responsible for monitoring the implementation of the GST and for resolving any disputes between the Central Government and the State Governments on matters relating to the GST.
The other options are incorrect because they do not provide for the constitution of the GST Council. Article 279(1) of the Indian Constitution deals with the distribution of legislative powers between the Union and the States. Article 279A of the Indian Constitution deals with the imposition of taxes on inter-State trade and commerce. Article 256 of the Indian Constitution deals with the executive power of the Union.