Cooperative federalism finds its true expression in the mandate and function of the GST council. Analyse.

101st Amendment Act, 2016 implemented the Goods & Levied tax regime, and Article 279A was added to provide for Goods & Levied tax council. Role of GST council in cooperative federalism: 1) Inter-states dispute resolution body => provides a forum for grievance redressal individual eg: GST compensation issue to states 2) Coherent policy making eg: 50th GST council meeting was held heavily to decide tax slabs for the country 3) Forum for discussion and dialogue eg: 1/3rd weightage => union & voting 2/3rd weightage => states / voting 4) Brings together centre and states for envisioning 'One Nation, One Market, One Tax' 5) Incentivizes competitive federalism eg: GST => case of => Reduction investment in logistic => infrastructure 6) It was the formation of GST council that increased the confidence of states in unse, and agreed to give up taxation powers. 7) Inclusion of unappropriated Board of indirect taxes & customs => ensures representation in critical policy making 8) Bridges must deficit Problems: 1) Recommendations are non-binding schedule 2) Irregular meeting schedule 3) Unce had promised GST compensation for 5 years to states (2017-2022) => emerging issue 5 years to states 4) Volatility in GST collections => debated constant policy formulation by GST council 5) Recent proposal to reduce voting charge of the states => power sharing issue between union and state Way forward: 1) Recommendation should be binding on states as well as centre 2) Regular meetings of GST council 3) Inclusion of other ministers in GST council ministers with state governments 4) Proper sharing of power & governance union GST council is the cornerstone of cooperative fiscal federalism in India.