A Council of State is a governmental body in a country, or a subdivision of a country, with a function that varies by jurisdiction. It may be the formal name for the cabinet or it may refer to a non-executives advisory body associated with a head of state. In some countries it also has a function as a supreme administrative court and sometimes regarded as the equivalent of a privy council. A Council of State is a governmental body in a country, or a subdivision of a country, with a function that varies by jurisdiction. It may be the formal name for the cabinet or it may refer to a non-executives advisory body associated with a head of state. In some countries it also has a function as a supreme administrative court and sometimes regarded as the equivalent of a privy council.