Answer- C
On 18th February 2023, the 49th meeting of the GST Council was held in New Delhi, with Finance Minister Nirmala Sitharaman presiding as the Chair.
This meeting took place within three weeks of the Union Budget 2023. The meeting was attended by the Union Finance Minister, Union Minister of State for Finance Pankaj Chaudhary, along with finance ministers from states and Union Territories (with legislature), as well as senior officials from both the Union government and states, as per the finance ministry's official account.