I’m pleased to share my latest article, “Federalism in Action: The Constitutional and Political Journey of GST Council”, published in VIL GST.
The piece explores the evolution, constitutional mandate, and political significance of the GST Council, India’s first true federal fiscal institution. From its cooperative foundations to judicial recognition by the Supreme Court, the article traces how the Council has shaped fiscal federalism in the GST era.
🔍 Key highlights include:
✔️ GST Council’s composition and voting structure
✔️ Judicial insights from Mohit Minerals v. UOI
✔️ Challenges post-compensation regime
✔️ Federalism beyond tax – a future model?
📖 Read the full article here:
https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjeE1BPT0=&page=articles
📝 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.)
