The correct answer is option 'A': The entire cost of the GST Council Secretariat shall be borne by the Central Government.

Explanation:

The Goods and Services Tax (GST) Council is a constitutional body responsible for making important decisions related to the implementation and administration of the GST in India. The GST Council Secretariat supports the functioning of the GST Council by providing administrative and technical assistance.

The cost of running the GST Council Secretariat is a significant expense, and it needs to be funded by a specific entity. In this case, according to the provisions of the GST Act, the entire cost of the GST Council Secretariat is borne by the Central Government.

Here is a detailed explanation of why the Central Government bears the entire cost:

1. Constitutional Provisions:
- The GST Council is established under Article 279A of the Constitution of India.
- According to Article 279A(7), the GST Council shall make recommendations to the Central and State Governments on issues related to the Goods and Services Tax.
- The Central Government is responsible for ensuring the smooth functioning of the GST Council and supporting its activities, including the cost of the Secretariat.

2. Administrative and Technical Support:
- The GST Council Secretariat provides administrative and technical support to the GST Council.
- This includes organizing meetings, preparing agendas, providing research and analysis, drafting minutes of meetings, and maintaining records.
- The Central Government, being the entity responsible for the implementation and administration of the GST, bears the cost of this support.

3. Resource Mobilization:
- The GST Council Secretariat requires financial resources to carry out its functions effectively.
- The Central Government has the authority to mobilize resources through various means, such as allocating funds from its budget or utilizing revenues generated from GST collections.
- By bearing the entire cost, the Central Government ensures that the GST Council Secretariat has the necessary resources to fulfill its responsibilities.

In conclusion, as per the constitutional provisions and the need for administrative and technical support to the GST Council, the entire cost of the GST Council Secretariat is borne by the Central Government.