Abstract
The Constitution (101st Amendment) Act, 2016 which provides a framework for the levy of Goods and Services Tax in India has re-cast India's federal structure in a manner that is fundamentally damaging to the basic structure of the Constitution of India. It has made the States' fiscal policies subject to the control and veto of the Union Government in the GST Council. It has also not given aggrieved States any effective remedy against the decisions of the GST Council, as the dispute settlement mechanism will be constituted by the very GST Council against which a State has a grievance. When challenged in court, the 101st Amendment Act might not withstand scrutiny on grounds of violating the basic structure of the Constitution of India.
Recommended Citation
Kumar, Alok Prasanna
(2016)
"For a Mess of Potage: The GST's Promise of Increased Revenue to States Comes at the Cost of the Federal Structure of the Constitution,"
National Law School of India Review: Vol. 28:
Iss.
2, Article 1.
Available at:
https://repository.nls.ac.in/nlsir/vol28/iss2/1
