The GST Council has failed to make consensus on administering Goods and Services Tax and dual control. Talking to reporters after the council meeting in New Delhi, Kerala Finance Minister Thomas Isaac, said some states want vertical division while others horizontal with vertical division for large traders. <br/><br/>He said some compromise will be worked out and below 1.5 crore rupees could be under the administrative control of states. He, however, said there is an agreement that IGST will be applied by mutual empowerment model. Mr. Isaac said it was also decided that the states will get right to tax in territorial waters.