Cooperative federalism

SC has done well to reiterate GST Council's position

A Supreme Court Bench led by Justice D Y Chandrachud in a judgment on Thursday said the recommendations of the Goods and Services Tax (GST) Council were not binding on the Central and state governments. The court further noted Parliament and the state legislatures had the powers to legislate on issues related to GST. The judgment clearly underscores the nature of the Indian federal structure and the need for cooperation. The implementation of GST after years of consultation between the states and the Union is said to be one of the finest examples of cooperative federalism. Both the Centre and