Cooperative federalism finds its true importance in the mandates and function of GST Council. Analyze.

Article 279-A of Indian Constitution provides a GST Council. Mandate and Functioning: (1) Indirect Taxes: It was created to deal with uniformity in collecting of indirect taxes all over Country. (2) Cascading effect: GST helps in elimination of cascading effect of indirect taxes and promote can of doing business. (3) Recommend taxes: GST Council recommend what taxes to be levied on what kind of product. (Inclusion/Exclusion). (4) Consensus: Both states and union participate in decision making and most of decision are taken by Concern. (5) Laws: Both Union legislature can make laws on goods and services taxes.