- The GST Council is a constitutional body established under Article 279A of the Constitution (so statement A "It is a statutory body" is also not true - it is constitutional). However, the question asks for a statement that is not true, and Option B regarding the chair is a clear factual inaccuracy for the GST Council, which is the most likely council referred to in the context of tax rates mentioned in Option C. - The GST Council decides recommendations on GST rates, exemptions, thresholds, etc. (Statement C is true for the GST Council). - The GST Council was constituted by the President of India as per Article 279A (Statement D is true for the GST Council).