GST Council: A New Federal Model
The GST Council, formed under Article 279A, is India’s first real-time federal tax body, enabling joint decisions by the Centre and States. Launched with GST in 2017, it promotes cooperative federalism by recommending tax rates, exemptions, and resolving disputes.
Highlights:
- Equal say for States; 3/4th majority needed for decisions.
- Key reforms: rate cuts, e-invoicing, QRMP, COVID relaxations.
- Post-2022: Challenges over revenue sharing emerged.
- Now focuses on structural reforms and tackling evasion.
In Mohit Minerals (2022), the Supreme Court held that Council recommendations are not binding but carry strong persuasive value.
Despite differences, the Council remains a symbol of unity in diversity, proving India’s federalism can evolve through collaboration—not confrontation.
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📝 Always happy to hear your thoughts and feedback on this evolving constitutional experiment.
(The author is a practicing advocate, Co-Founder and Legal Head of RB LawCorp.
He specializes in GST law. Suggestions or queries can be directed to
ashsharma@rblawcorp.in. The views expressed in this article are strictly
personal.)
