September 28, 2025Open Access

Impact of GST on Federalism in India- An Analytical Review

Key Points

GST has centralized taxation powers, leading to increased interdependence between the centre and states.
The study highlights concerns about revenue uncertainty and regional disparities arising from GST implementation.
Intergovernmental coordination has improved through the formation of the GST Council, fostering cooperative federalism.
The paper explores the shift in fiscal policy and its impact on the balance of federalism in India post-GST.

Abstract

The introduction of the Goods and Services Tax (GST), India in 2017 embarked a significant shift-up in the country's fiscal policy on federalism system in India. This study analyses the impact and effect of GST on federalism in India, examining its impact and effects on relationship between centre-state, fiscal autonomy and intergovernmental coordination. The research aims and found that GST has centralized autonomy on taxation powers, increased interdependence between centres and states and fostered cooperative federalism through the GST Council while rising concerns about revenue uncertainty and regional disparities.

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Cite This Study

MALAGI et al. (Thu,) studied this question.

synapsesocial.com/papers/68d9051441e1c178a14f4ba7 https://doi.org/https://doi.org/10.36948/ijfmr.2025.v07i05.55930