The Supreme Court Thursday ruled that the Goods and Service Tax (GST) council's recommendations are not binding on Union and State but have a persuasive value as the country has a cooperative federal structure.

A bench of Justices DY Chandrachud, Surya Kant, and Vikram Nath also held that the Centre and State governments have simultaneous powers to legislate on GST but the council must work in a harmonious manner to achieve a workable solution.