101st Constitutional Amendment: A watershed moment in the evolution of Cooperative Federalism

Source: https://vajiramandravi.com/upsc-exam/cooperative-federalism/#:~:text=Cooperative%20federalism%20is%20a%20concept,Union%20of%20India%2C1977.

Cooperative Federalism refers to the exercise of power jointly by all levels of governance through the Constitution provides significant powers in the hands of the Centre. It’s critical to examine beyond constitutional provisions to see if Cooperative Federalism’s purpose has been achieved. The Supreme Court has stated in the matter of Union of India vs. VKC Footsteps India Pvt Ltd. that the 101st Constitutional Amendment represents a watershed moment in the history of cooperative federalism. Under Article 279A, which talks about the composition of GST Council and discharge of its functions that are to be guided by the need for a harmonized structure of goods and services tax and the development of a harmonized national market for goods and services.This article focuses on the changes in the constitutional scheme brought about by Article 246A, which includes the definition of Article 246A, which is the source of power as well as the field of legislation, the provisions provided by Article 246A, and the constitutional principle of a simultaneous levy, as opposed to the idea of concurrence.This article also emphasizes the importance of harmony in operative federalism since it creates balance and mutual acceptance. The GST Council aims to create a unified GST structure and market for goods and services. The Court stated that Article 279A suggests that neither the Union nor the States has supremacy. The Supreme Court later stated that complicated balances had to be drawn to meet the State’s concerns before putting them under the ambit of GST.