Finance Commission and GST Council – UPSC GS2

Context:
  • 15th FC hinted at the need to fill an ‘institutional vacuum’ created by the abolition of the Planning Commission.
Institutional Vacuum:
  • With the abolition of the Planning Commission, many economists and policymakers have argued about an institutional vacuum.
  • There is a need for serious consideration for a consultative forum for credible policy dialogue between the Centre and the States.
Co-ordination between Finance Commission and GST Council:
  • Stress was laid upon the need for co-ordination mechanism between the Finance Commission and the GST Council as both were constitutional bodies dealing with revenue and struggling with unsettled questions.
    • The Finance Commissions look at projections of expenditure and revenue.
    • But issues of GST rates exemptions, changes, and implementation of the indirect taxes are entirely within the domain of the GST Council.
    • This leads to unsettled questions on the ways to monitor, scrutinise and optimise revenue outcomes.
Reinforcing trust in Fiscal Federalism:
  • He highlighted that there is a need for urgent consideration to reinforce trust in fiscal federalism.
  • He urged for a review of both the Seventh Schedule and Article 282 of the Constitution so as to give more flexibility to States in implementing centrally sponsored schemes.

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