Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Goods and Services Tax Council | Statement: [Part XII of the Constitution of India, providesFor, Goods and Services Tax Council]

Target entity: Goods and Services Tax Council
Context triple: [Part XII of the Constitution of India, providesFor, Goods and Services Tax Council]

• A. Goods and Services Tax Council (India) chosen
  The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
• B. Goods and Services Tax (Australia)
  Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
• C. National Academy of Direct Taxes
  The National Academy of Direct Taxes is India’s premier civil service training institution responsible for professional training of officers of the Indian Revenue Service (Income Tax).
• D. Goods and Services Tax (Canada)
  Goods and Services Tax (Canada) is a federal value-added tax applied to most goods and services purchased in Canada, implemented to replace the former manufacturers’ sales tax system.
• E. Indirect Tax Department
  The Indirect Tax Department is a specialized division within Japan's National Tax Agency responsible for administering and overseeing taxes on consumption and other non-direct forms of taxation.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.