21. The decisions of the GST Council are implemented through:
a) GST laws enacted by Parliament
b) GST laws enacted by State Legislatures
c) Both GST laws enacted by Parliament and State Legislatures
d) Supreme Court of India
22. The GST Council can recommend compensation to states for revenue loss for a period of:
a) 1 year
b) 2 years
c) 3 years
d) 4 years
23. The GST Council can recommend measures to prevent:
a) Tax evasion
b) Tax fraud
c) Illicit input tax credits
d) All of the above
24. The GST Council can recommend a special rate for certain categories of goods and services, such as:
a) Essential commodities
b) Luxury goods
c) Sin goods
d) All of the above
25. The GST Council can make recommendations on the threshold for composition scheme based on:
a) Turnover
b) Population size
c) Geographical location
d) Economic indicators
