This paper is published in Volume-11, Issue-1, 2025
Area
Pol Science And Tax
Author
Aaditya Agrawal
Org/Univ
Jindal Global Law School, Sonipat, Haryana, India
Pub. Date
23 January, 2025
Paper ID
V11I1-1182
Publisher
Keywords
GST Council, Cooperative Federalism, Fiscal Autonomy, GST, Goods and Service Tax

Citationsacebook

IEEE
Aaditya Agrawal. GST System in India – A Look through the Lens of Fiscal Autonomy and Federalism, International Journal of Advance Research, Ideas and Innovations in Technology, www.IJARIIT.com.

APA
Aaditya Agrawal (2025). GST System in India – A Look through the Lens of Fiscal Autonomy and Federalism. International Journal of Advance Research, Ideas and Innovations in Technology, 11(1) www.IJARIIT.com.

MLA
Aaditya Agrawal. "GST System in India – A Look through the Lens of Fiscal Autonomy and Federalism." International Journal of Advance Research, Ideas and Innovations in Technology 11.1 (2025). www.IJARIIT.com.

Abstract

This paper combines two important and non-separable fields of discourse: political science and taxation. This paper attempts to examine the GST Council and the overall GST system, introduce them, and analyze them from the viewpoint of fiscal autonomy of the states and federalism. There have been allegations that the GST system is against the federal structure and that it largely undermines the fiscal autonomy of the states. This paper will analyze the system keeping in mind the various allegations and discuss the various issues with the system. This paper also attempts to advocate against the current hatred towards the system and suggests some reforms to tackle the current issues and improve the system. The GST system was a much-needed and ambitious reform, which was the need of the hour, and the hostility and discontent of the states due to them losing their uncanny and uncontrolled fiscal power that they had in the erstwhile system, is precisely what this paper advocates against. This paper tries to bring out how instead of hampering the federal structure, the GST system has provided a platform for the center and the states to come together, thereby strengthening cooperative federalism.