11. The GST Council meets at least:
a) Once a year
b) Twice a year
c) Four times a year
d) Once every six months
Answer: c) Four times a year
12. The decisions taken by the GST Council are binding on:
a) Central Government only
b) State Governments only
c) Both Central and State Governments
d) Taxpayers
Answer: c) Both Central and State Governments
13. The GST Council is responsible for harmonizing the structure of GST across:
a) India
b) Union Territories
c) Both India and Union Territories
d) Foreign countries
Answer: c) Both India and Union Territories
14. The GST Council can make recommendations on special provisions for certain states based on:
a) Population size
b) Economic indicators
c) Geographical location
d) All of the above
Answer: d) All of the above
15. The GST Council can levy an additional tax on inter-state supplies for a period of:
a) 1 year
b) 2 years
c) 3 years
d) 4 years
Answer: b) 2 years
