Resolution of disputes among Union and States:-
The Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute arising out of the recommendations of the Council or implementation thereof – (a) 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 States on the other side; or (c) between two or more States – Article 279A(11) of Constitution of India [inserted w.e.f. 16-9-2016].