“CENTRE‑STATE LEGISLATIVE CONFLICTS IN GST VS. CONCURRENT SUBJECTS”
AUTHOR – ARNAV PARSEWAR, STUDENT AT CHRIST UNIVERSITY, BANGALORE
BEST CITATION – ARNAV PARSEWAR, “CENTRE‑STATE LEGISLATIVE CONFLICTS IN GST VS. CONCURRENT SUBJECTS”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (2) OF 2026, PG. 528-538, APIS – 3920 – 0001 & ISSN – 2583-2344.
Abstract
The paper investigates the tensions found in the constitution and administration between the uniformized cravings of the Goods and Services Tax (GST) system and legislative distribution of constitutional powers in India, that is, in comparison to State years of authority in such inquiries as taxation and legislative topics. Following a doctrinal approach close study of Article 100-100 and 100-127 of the constitution, legislations, parliamentary database, and judiciary outbursts, the paper tracks the process of introducing Article 246A[1], and Article 279A[2] that set up a special GST framework and cooperative federal instrument (the GST Council) by the Hundred and First Amendment (2016). This follows by looking at current judicial responses on especially the Union of India v cases brought to them as a foremost part of the judiciary. Mohit Minerals (based on recommendations on GST council and ocean freight) and State of Telangana v. M/s Tirumala Constructions (on post-GST amendments to the VAT laws) – to find out the shifting balance between the legislative power in Article 246A (simultaneous legislation) or State autonomy. The results indicate that the constitutional structure is expected to harmonize homogeneity with cooperative federalism, although courts have put limits on this score: (Recommendations of the GST Council) have persuasive (not binding) influence, and legislative power by Statute to express its State-competence to amend GST corresponding tax policies after implementation is strongly limited. To lessen repeating frictions between the centre state, the paper supports the idea of clarity of text in the constitution, statutory dispute resolutions, and institutional reforms.[3]
Keywords- Article 246A, Cooperative federalism, GST council, Repugnancy (legislative conflict), State legislative competence
[1] Constitution of India, Art.246A.
[2] Constitution of India, Art.279A.
[3] Goods & Service Tax, CBIC, Government of India :: 101st constitution amendment act, 2016. Available at: https://cbic-gst.gov.in/hindi/constitution-amendment-act.html (Accessed: 26 September 2025).