A
1 only
B
Neither 1 nor 2
C
Both 1 and 2
D
2 only
Correct answer: (d) 2 only
Explanation
Statement 1 is incorrect because the GST Council is a constitutional body established under Article 279A, not a statutory body under the RBI Act. Statement 2 is correct as GST Council recommendations require a three-fourths weighted majority of the members present and voting.
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