Which of the following statements is/are true about GST council?

A. GST Council is the key decision-making body that will take all important decisions regarding the GST

B. GST Council dictates tax rate, tax exemption, the due date of forms, tax laws, and tax deadlines, keeping in mind special rates and provisions for some states

C. The predominant responsibility of the GST Council is to ensure to have one uniform tax rate for goods and services across the nation

D. All of the above

Answer: Option D