Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share...

India's federalism during the last 50 years had two phases: three decades of centralized federalism followed by cooperative and competitive federalism. Unitary features of India's Constitution and planned development led to strong central dominance in the first phase, with the states in a...