Deconstructing financial power from constitutional under-pinning in India: a critical analysis of cooperative federalism in the light of GST Act, 2017
by Vinayak Jhamb
International Journal of Human Rights and Constitutional Studies (IJHRCS), Vol. 9, No. 4, 2022

Abstract: Indian federalism has been termed as 'cooperative federalism' by many scholars. Its ever-changing dynamics have been a cause of interest for each constitutional law scholar. The present paper throws light on the chronological events in establishing the present-day Indian federalism. With multiple changes happening in our economy, financial prowess becomes all the more relevant in contemporary times. The tussle between union and the state governments in that regard is worth noting. The Goods and Services Act, 2017 also gave a huge blow to the entire federal structure. The paper discusses the following aspects thereby determining the control of financial power between the union and the state governments.

Online publication date: Fri, 14-Oct-2022

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