The Constitution (one hundred and first amendment) Act, 2016 provides that the Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute -
- between the Government of India and one or more States; or
- between the Government of India and any State or States on one side and one or more other Sates on the other side; or
- between two or more States, arising out of the recommendations of the Council or implementation thereof.
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