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-
(a) between the Government of India and one or more States; or
(b) between the Government of India and any State or States on one side and one or more other Sates on the other side; or
(c) between two or more States,
arising out of the recommendations of the Council or implementation thereof.
