The concept of cooperative federalism is enshrined in the Constitution, in that India is a Union of States. It has time and again been spoken about by Prime Minister Narendra Modi. When it works, it works well, as in the case of the Goods and Service Tax Council. In its 34 meetings, all decisions have been taken by the representatives of the Centre and the states, after long deliberations and without the need to resort to voting. However, there have always been differences between the Centre and states regarding a number of issues at any given point of time in