Are states obligated to comply with GST Council recommendations?

The  Goods and Services Tax  (GST) regime was intended to create a uniform and harmonious nation-wide tax system. The union government and states have concurrent powers under article 246A (1) of the constitution to levy GST on supplies of goods and services by enacting their own laws. To ensure uniformity, the  Goods and Services Tax  Council (GST Council), a constitutional bod…