GS2 2023 Q15 15 marks 250 words GST and Federalism

UPSC Mains 2023 GS2 Q15 — GST and Federalism

Explain the significance of the 101st Constitutional Amendment Act. To what extent does it reflect the accommodative spirit of federalism? (Answer in 250 words)

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Question Decoded — examiner's intent

Directive verbs
ExplainTo what extent
Scope keywords
101st Constitutional Amendment Actsignificanceaccommodative spirit of federalism
Implicit sub-parts
  • Constitutional changes introduced (Articles 246A, 269A, 279A) to enable GST.
  • Economic and administrative significance for the Union and States.
  • Analysis of 'Cooperative' vs 'Bargaining' federalism within the GST Council framework.
  • Challenges to the accommodative spirit such as the compensation cess dispute and fiscal autonomy concerns.
Common pitfalls
  • Spending too many words explaining how GST works technically rather than focusing on the 'Constitutional Amendment' and 'Federalism'.
  • Ignoring the specific Article numbers (246A, 269A) which are the legal bedrock of the 101st Amendment.
  • Failing to provide a balanced 'extent' by only praising the Council and ignoring the loss of state sovereignty over indirect taxes.
  • Omitting the role of the GST Council as a unique institutional innovation in fiscal federalism.
Dimensions required
Constitutional/LegalFiscal FederalismAdministrative/InstitutionalEconomic Integration
Marks allocation hint

Allocate 5 marks to the 'Significance' section by detailing the shift from separation of powers to concurrent taxation. Dedicate 10 marks to the 'Accommodative Spirit' analysis, using 150 words to evaluate the consensus-based voting in the GST Council against the friction points like the compensation deadlock to justify the 'extent'.

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