What defines the reference plane for the Galactic Coordinate System (GCS)?
Answer
The Galactic Plane, determined by the distribution of gas and dust
The Galactic Plane serves as the $0^ ext{ extdegree}$ reference for latitude in the GCS, and it is defined by the distribution of gas and dust within the Milky Way disk.
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Celestial Sphere - Galactic Coordinates - YouTube
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