THE 101st CONSTITUTIONAL AMENDMENT AND INDIAN FISCAL FEDERALISM: A CRITICAL ANALYSIS

Abstract

The Constitution (One Hundred and First Amendment) Act, 2016 introduced the Goods and Services Tax (GST) with the aim of establishing a uniform indirect taxation system throughout India. The reform replaced multiple central and state taxes with a consolidated framework intended to simplify taxation, promote economic integration, and ensure the seamless movement of goods and services across the country. Despite being regarded as a landmark fiscal reform, the Amendment has also raised important constitutional concerns regarding its effect on India’s federal structure and the distribution of financial powers between the Union and the States.