16. The GST Council can establish a mechanism to adjudicate any dispute between:
a) Central Government and State Governments
b) Taxpayers and State Governments
c) Taxpayers and GST authorities
d) All of the above
17. The GST Council can recommend measures to facilitate the implementation of:
a) GST refunds
b) E-way bills
c) Anti-profiteering provisions
d) All of the above
18. The GST Council has the power to amend the GST rates by:
a) Simple majority
b) Two-thirds majority
c) Consensus
d) Supreme Court of India
19. The GST Council has the power to exempt certain goods and services from GST by:
a) Simple majority
b) Two-thirds majority
c) Consensus
d) Supreme Court of India
20. The GST Council can decide the threshold for exemption from GST based on:
a) Turnover
b) Population size
c) Geographical location
d) Economic indicators
