Abstract
The GST Council is a unique constitutional body which acts as a common platform for the centre and the states for collective decision-making on all issues relating to the GST. The Council, since its first meeting on 22–23 September 2016, has taken a large number of decisions on the simplification of procedures; tweaking of rates, including addressing the inverted duty structure; and the introduction of e-waybill and e-invoice, besides addressing larger structural issues like developing a mutually acceptable framework for the Goods and Services Tax Appellate. It can convincingly be said that the singular factor that has significantly contributed to the success of GST in India and its seamless operation for more than 8 years is the successful conduct of the GST Council. This article discusses the origins of the GST Council and examines its functioning since its creation in 2016. It highlights the growing politicization of decision-making in the Council, which has led to a gradual shift from it being a forum of cooperative federalism to an arena of political contestation and upmanship. The article examines the danger this poses for the future of the GST in the country.
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