V

VIKASAIR 27· 2025

Question 1GS2GS2

Resource collection and redistribution remains a keystone in federal structure. How enactment of 101st Constitutional Amendment Act strengthens federalism?

Open scan (p.3)
AnswerStrengthsGapsKeywords

Introduction

As per Bormmer coal, federalism is a part of 'loyal structure' of the constitution. Resource allocation is a keystone of federal structures

22 words

Main Body

As per Bormmer coal, federalism is a part of 'loyal structure' of the constitution.

Resource allocation is a keystone of federal structures

1Fiscal federalism giving taxation powers to multiple levels of the government
2Distribution of state and non state revenue like currency, banking etc.
3Allotment of subjects under 4th schedule as per resource allocation '[101st amendment]' led to the introduction GST. Its impact is
4Cooperative federalism under GST council

Limititations:

1low GST rates revenue to the states
2States are confused at GST council
3use of cesses & surcharges has overrayed by (ISM) in last 5 years
4Third tier government's PPL & GUBs have suffered further

Today already:

1New GST fees to states
2Effective for states to conclude at GST council
3use of cesses & surcharges has overrayed by (ISM) in last 5 years
4States in finance commission. Smooth applying officers

Today already (ATI court), (ATI school) [AT](Audit [Tribunal], [ATI]

Constitutelt under Article 279-A.

5Reduced double taxation
3Enabled State & central government to frame laws on GST imposed by centre & states

Limitations:

1low GST rates revenues to the states
2States are confused at GST council
3use of cesses & surcharges has overrayed by (ISM) in last 5 years
4Third tier government's PPL & GUBs have suffered further
225 words12 paragraphs

Conclusion

Today already: (1) New GST fees to states (2) Effective for states to conclude at GST council (3) use of cesses & surcharges has overrayed by (ISM) in last 5 years (4) States in finance commission. Smooth applying officers

39 words

  • Identification of GST as key outcome of 101st Amendment
  • Reference to fiscal federalism concept
  • Discussion of cooperative federalism
  • Reference to constitutional article
  • Discussion of double taxation elimination

Open original scan

Page 3

Topper

VIKAS

AIR 272025

Subject & Paper

GS2GS2

Topic

Federal Structure - Functions, Responsibilities, Devolution of Powers and Finances

Centre-State Financial Relations

Resource allocation and GST

Writing Stats

286

Total words

12

Paragraphs

analytical

Tone