GST Council Resolves Rate Disputes Through Consensus Mechanism
March 2024
The GST Council's functioning exemplifies evolved administrative relations where Centre and States make decisions through consensus rather than central direction. The council's dispute resolution mechanisms, integrated IT systems, and coordinated enforcement demonstrate how Articles 258 and 258A enable complex administrative cooperation. Recent rate rationalization decisions show how administrative relations adapt to economic challenges while maintaining federal balance.
UPSC Angle: Questions on cooperative federalism, GST implementation challenges, centre-state coordination mechanisms, and evolution of administrative relations