Knowledge Themes
101st Constitution Amendment Act 2016
Article 246A
Article 269A
Article 279A
GST Council
Fiscal Federalism
Destination-based Taxation
GST Compensation Act 2017
Cooperative Federalism
Dual GST Model
Integrated GST
Seventh Schedule Amendments
Dispute Resolution Mechanism
Input Tax Credit
Cascading Effect of Taxes
Structural Subtopics
- Constitutional basis of GST Council under Article 279A
- Weighted voting power and center-state balance in the GST Council
- Revenue Neutral Rate (RNR) and its impact on state fiscal autonomy
- GST compensation cess and the 2022 extension to 2026
- Dispute resolution mechanism between Union and States under Article 279A(11)
- Impacts of GST on Seventh Schedule and state taxation powers
- Harmonization of tax rates vs regional socio-economic priorities
- Judicial interpretation of GST Council recommendations in Mohit Minerals case
- Inclusion of petroleum products under GST and state revenue concerns
- Dual GST model and concurrent legislative powers
- Role of the GST Council in fostering consensus-driven cooperative federalism
- Impact of COVID-19 on GST revenue sharing and state borrowing
- National Anti-profiteering Authority (NAA) and consumer protection under GST
- Horizontal and vertical fiscal imbalances post-GST implementation
Study Material
Full AI-synthesized study material for GST & Cooperative Federalism is being calibrated.
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