ISSN (Online) - 2349-8846
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Goods and Services Tax

While the union government repeatedly emphasises its commitment to “cooperative federalism,” its role in the destabilisation of, and interference in, opposition-ruled governments in Arunachal Pradesh, Uttarakhand and Delhi suggests otherwise. Apart from these specific instances, the structure of the recently approved Goods and Services Tax Council, far from promoting cooperative federalism, also seems to create the institutional basis for further control of state governments by the union, especially in matters relating to states’ fiscal policies.



 

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