UPSC asks about Finance Commissions (13th, 14th, 15th), GST (101st Amendment) and compensation, Centre–State financial relations, and Fiscal Health Index.
Prepare these
FC constitution and terms of reference
14th FC devolution increase
GST structure, Council, compensation and COVID stress
Fiscal Health Index
Answer writing
Cross-link with GS3 budgeting
Directive words in these PYQs: Explain (4), Discuss (2), Examine (1), How far (1), Assess (1), To what extent (1).
Linked themes
Builds on: study these first
These come earlier in the roadmap. Questions in this theme use them.
GS2-L2 — Functions and responsibilities of the Union and the States, issues and challenges pertaining to the federal structure, devolution of powers and finances up to local levels and challenges therein.