Goods and Services Tax — Mains Questions

Analyze the constitutional provisions that underpin the Goods and Services Tax (GST) in India. Discuss how the 101st Constitutional Amendment Act, 2016, fundamentally reshaped India's fiscal federalism.

Examine the composition, functions, and decision-making process of the GST Council. In light of recent Supreme Court pronouncements, critically evaluate its role in ensuring cooperative federalism in India.

Despite its stated objectives, GST implementation in India has faced several challenges. Discuss these challenges and suggest measures for further reforms to enhance its effectiveness and simplify compliance.