Explain the salient features of the constitution (One Hundred and First Amendment) Act, 2016. Do you think it is efficacious enough ‘to remove cascading effect of taxes and provide for common national market for goods and services’?
UPSC asks about Finance Commissions (13th, 14th, 15th), GST (101st Amendment) and compensation, Centre–State financial relations, and Fiscal Health Index.
What to cover
FC constitution and terms of reference
14th FC devolution increase
GST structure, Council, compensation and COVID stress
Fiscal Health Index
Writing the answer
Cross-link with GS3 budgeting
These notes are for the whole theme, built from all 8 of its PYQs. UPSC does not publish model answers.