← All questionsGS2 · 2023 · Polity ·101st Amendment (GST) and Cooperative Federalism
QUESTION 15
GS2
15 marks

Explain the significance of the 101st Constitutional Amendment Act. To what extent does it reflect the accommodative spirit of federalism

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11 min
250 words

What the examiner wants

Explain the significance of the 101st Amendment and assess how far it reflects the accommodative spirit of federalism.

ExplainMake clear how and why it happens: causes, process, and an example for each point.

Demand-wise check

  1. 1Significance: GST, Articles 246A, 269A, 279A; GST Council; one nation one tax≈65 words
  2. 2Accommodative features: shared powers, Council with Centre 1/3 and states 2/3 vote, compensation for five years≈65 words
  3. 3Tensions: Centre's veto, compensation end in 2022, Mohit Minerals (2022) ruling≈65 words

Open in about 30 words and close in about 30.

Answer plan

Amendment's contentSignificanceAccommodative featuresTensionsConclusion

Where marks usually go

  • Explaining GST mechanics without discussing federalism
  • Not citing Mohit Minerals

Draw this

  • Diagram of GST Council voting weights

Value addition

  • Case lawUnion of India v. Mohit Minerals (2022): GST Council recommendations are persuasive, not binding.Supreme Court of India, 2022
  • FactIn the GST Council the Centre has one-third and states two-thirds of the vote; decisions need a three-fourths majority.Article 279A, Constitution of India

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