GST COUNCIL AS A MODEL OF COOPERATIVE FEDERAL ADMINISTRATIVE MECHANISM

AUTHOR – KARAN SOLANKI* & ANUJ SETHI**

* STUDENT AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY

** ASSISTANT PROFESSOR AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY

BEST CITATION – KARAN SOLANKI & ANUJ SETHI, GST COUNCIL AS A MODEL OF COOPERATIVE FEDERAL ADMINISTRATIVE MECHANISM, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (6) OF 2026, PG. 44-50, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I64

ABSTRACT

The Goods and Services Tax (GST) Council refers to a relevant institutional innovation in the federal system of India, which reflects the concept of cooperative federalism in the fiscal policy and administrative management. The Council was instituted under Article 279A of the Constitution and is a joint decision-making body that has a representative of the Union and the States. This paper examines the GST Council as a model of federated administrative authority, decision-making by consensus and fiscal coordination, discussing its constitutional design, voting strategy, judicial interpretation, and practical issues as to whether this Council strengthens federal balances or somewhat centralizes fiscal authority in the quasi-federal Indian system.