Impact of GST on Federalism in India- An Analytical Review

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.