Which of the following institutions/provisions is the most explicit constitutional manifestation of 'Cooperative Federalism' in India, where both the Centre and the States jointly make binding decisions on fiscal matters?

Options:

• A: The Finance Commission under Article 280
• B: The Inter-State Council under Article 263
• C: The Zonal Councils established under the States Reorganisation Act of 1956
• D: The Goods and Services Tax (GST) Council under Article 279A

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