Which of the following is not the function of GST council ?

Correct option is D

Correct Answer:
(d) To determine tax not paid or short paid for any reason other than fraud.

Explanation:

The GST Council is responsible for making recommendations on various GST-related matters, such as tax rates, exemptions, and special provisions. However, it does not have the authority to determine cases of tax non-payment or short payment. Such matters fall under the jurisdiction of the tax authorities and adjudicating officers under the GST law.