15. It is contended that GST regime will significantly curb the financial autonomy of states by taking away substantial taxation powers. In this regard, examine the impact of the GST regime on federal structure of our polity. What are the proposed mechanisms in the bill which seek to address this issue?

Approach:

♤ Highlight impact of GST on federalism – eroding states’ autonomy and cooperative

& competitive federalism.

♤ Proposed mechanisms within the GST Act for dealing with such provisions.

♤ Critique and way forward.