Article: Revamping GST to foster state autonomy in India: lessons from Australia and Canada Journal: International Journal of Human Rights and Constitutional Studies (IJHRCS) 2026 Vol.13 No.2 pp.119 - 130 Abstract: The debate of centre-state fiscal dynamics in a federation is a keystone to realising the constitutional objective. With nearly six decades of separate taxing powers of the union and the states, the unified taxation system has been introduction in the form of GST with the objective of 'one nation, one tax' has raised serious concerns over the erosion of the state's fiscal autonomy. After five years of GST, the concerns remain the same. The paper scrutinises the impact of GST from the standpoint of fiscal federalism. Furthermore, the paper does not only deal with the theoretical aspect of state autonomy but also evaluates the impact of GST on state finances. The paper also discusses the probable reforms in the GST regime to preserve state autonomy through lessons from other countries. Inderscience Publishers - linking academia, business and industry through research

Title: Revamping GST to foster state autonomy in India: lessons from Australia and Canada

Authors: Richa Dwivedi; Shashikala Gurpur

Addresses: Faculty of Law, Symbiosis Law School (SLS), Symbiosis International (Deemed University) (SIU), Vimannagar, Pune, Maharashtra, India ' Faculty of Law, Symbiosis Law School (SLS), Symbiosis International (Deemed University) (SIU), Vimannagar, Pune, Maharashtra, India

Abstract: The debate of centre-state fiscal dynamics in a federation is a keystone to realising the constitutional objective. With nearly six decades of separate taxing powers of the union and the states, the unified taxation system has been introduction in the form of GST with the objective of 'one nation, one tax' has raised serious concerns over the erosion of the state's fiscal autonomy. After five years of GST, the concerns remain the same. The paper scrutinises the impact of GST from the standpoint of fiscal federalism. Furthermore, the paper does not only deal with the theoretical aspect of state autonomy but also evaluates the impact of GST on state finances. The paper also discusses the probable reforms in the GST regime to preserve state autonomy through lessons from other countries.

Keywords: GST; fiscal federalism; state autonomy; cooperative federalism; GST Council; GST compensation; state finances; fiscal health; India; Australia; Canada.

DOI: 10.1504/IJHRCS.2026.152878

International Journal of Human Rights and Constitutional Studies, 2026 Vol.13 No.2, pp.119 - 130

Received: 01 Dec 2023
Accepted: 28 Feb 2024
Published online: 14 Apr 2026 *

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