The correct answer is (b), Goods and Services Tax Council.
The Central Vigilance Commission (CVC) is a statutory body established under the Prevention of Corruption Act, 1988. It is an independent body that is responsible for the prevention of corruption in the Central Government. The CVC has the power to investigate corruption cases, recommend disciplinary action against corrupt officials, and initiate prosecution against them.
The Goods and Services Tax Council (GST Council) is a statutory body established under the Goods and Services Tax Act, 2017. It is a joint forum of the Central Government and the State Governments that is responsible for the implementation of the Goods and Services Tax (GST) in India. The GST Council has the power to decide on the rates of GST, the exemptions from GST, and the rules and regulations governing the GST.
The State Public Service Commission (SPSC) is a statutory body established under the State Public Service Commission Act, 1950. It is an independent body that is responsible for the recruitment of civil servants in the State Government. The SPSC conducts competitive examinations for the recruitment of civil servants and recommends the appointment of successful candidates to the State Government.
The Advocate General of the State is a constitutional officer who is appointed by the Governor of the State. The Advocate General is the principal legal adviser to the State Government and represents the State Government in all legal matters. The Advocate General is also the head of the State Legal Department.
The Goods and Services Tax Council is a non-constitutional body because it is not established by the Constitution of India. The Goods and Services Tax Council is established by the Goods and Services Tax Act, 2017.