26. The GST Council can recommend measures to address the issues faced by:
a) Small businesses
b) Exporters
c) Agriculture sector
d) All of the above
27. The GST Council can recommend measures to promote:
a) Digital payments
b) Ease of doing business
c) Compliance with GST laws
d) All of the above
28. The GST Council can recommend measures to facilitate the exchange of information and best practices among:
a) Central Government and State Governments
b) Taxpayers and GST authorities
c) India and other countries implementing GST
d) All of the above
29. The GST Council has the power to determine the revenue-neutral rate of GST based on:
a) Inflation rate
b) Tax collection targets
c) Economic indicators
d) All of the above
30. The GST Council has the power to decide the date on which GST will be applicable to:
a) Goods
b) Services
c) Both goods and services
d) All of the above
