GST Council: Consensus Decision-Making, Voting Asymmetry, Compensation Deficits

Explain the significance of the 101st Constitutional Amendment Fiscal Federalism Act. To what extent does it reflect the accommodative spirit of federalism

What changes has the Union Government recently introduced in the domain of Centre-State relations? Suggest measures to be adopted to build the trust between the Centre and the States and for strengthening federalism.

Explain the salient features of the Constitution (One Hundred and First Amendment) Act, 2016. Do you think it is efficacious enough ‘to remove cascading effect of taxes and provide for a common national market for goods and services’? (250 words)

Enumerate the indirect taxes which have been subsumed in the Goods and Services Tax (GST) in India. Also, comment on the revenue implications of the GST introduced in India since July 2017.

Discussion the rationale for introducing Good and services tax in India. Bring out critically the reasons for delay in roll out for its regime.

Explain the rationale behind the Goods and Services Tax (Compensation to States) Act of 2017. How has COVID-19 impacted Compensation & the GST compensation fund and created new federal tensions?