The GST Council As A Quasi-Federal Institution: Constitutional Design And Judicial Interpretation
- IJLLR Journal
- Nov 12, 2025
- 2 min read
Dr. Rajeev Kumar Singh, Assistant Professor of Law at Amity University Uttar Pradesh Lucknow Campus
Harsh Jaiswal, LL.M., (Constitutional Law) at Amity University Uttar Pradesh Lucknow Campus
ABSTRACT
The introduction of the Goods and Services Tax (GST) through the Constitution (One Hundred and First Amendment) Act, 2016 marked a historic transformation in India’s fiscal landscape. By subsuming multiple indirect taxes into a unified structure, the GST aimed to create a seamless national market while strengthening fiscal cooperation between the Union and the States. At the heart of this reform lies the GST Council, established under Article 279A, which serves as a constitutional forum for harmonizing tax policies through dialogue and consensus. However, the Council’s unique structure-combining both federal participation and central influence-has sparked intense constitutional debate. The Supreme Court’s judgment in Union of India v. Mohit Minerals Pvt. Ltd. (2022) redefined this debate by clarifying that the Council’s recommendations are not binding, thereby reaffirming the legislative autonomy of States and reinforcing India’s quasi- federal character. This research critically examines the constitutional design and judicial interpretation of the GST Council, exploring whether it genuinely embodies the principles of cooperative federalism or reflects a subtle shift toward fiscal centralization. Through a doctrinal analysis of constitutional provisions, case law, and comparative federal models from jurisdictions such as Australia, Canada, and Germany, the study seeks to understand the evolving contours of Indian fiscal federalism. Ultimately, it argues that while the GST Council symbolizes a significant experiment in cooperative governance, its success depends on continuous political goodwill, institutional transparency, and respect for constitutional balance- ensuring that India’s federal spirit endures within its modern economic framework.
Keywords: Goods and Services Tax (GST), GST Council, Cooperative Federalism, Quasi-Federalism, Constitutional Amendment.
