CUET UG Political Science Indian Constitution Federalism Centre-State Relations Article 370 GST

Must-Know (15–20 detailed bullets)

• The Indian Constitution establishes a federal system with unitary bias; the term "federation" is not used in the Constitution.
• Article 370 granted special autonomous status to Jammu and Kashmir; it was abrogated on August 5, 2019, via Presidential Order (The Constitution (Application to Jammu and Kashmir) Order, 2019).
• After abrogation of Article 370, Jammu and Kashmir was reorganized into two Union Territories: J&K and Ladakh under the Jammu and Kashmir Reorganisation Act, 2019.
• Article 370 was a temporary provision under Part XXI of the Constitution titled "Temporary, Transitional and Special Provisions".
• The Goods and Services Tax (GST) was introduced through the 101st Constitutional Amendment Act, 2016, which added Articles 246A, 269A, and 279A.
• GST came into effect on July 1, 2017, described as "One Nation, One Tax, One Market".
• GST Council is chaired by the Union Finance Minister; members include Finance Ministers of all states; it makes recommendations on tax rates, exemptions, and thresholds.
• The maximum rate under GST for goods is 28%, plus applicable cess on luxury and sin goods like cars, tobacco, and aerated drinks.
• India follows a dual GST model: CGST (levied by Centre) and SGST (levied by State) on intra-state supply; IGST (levied by Centre) on inter-state supply.
• The Sarkaria Commission (1983–1988) was constituted to review Centre-State relations and recommended that Article 356 should be used only as a last resort.
• Article 356 allows President’s Rule in a state; it requires parliamentary approval within two months and can last up to three years with six-month extensions.
• Article 256 mandates that states must comply with laws made by Parliament; Article 257 gives Centre authority over state executive actions affecting national interests.
• The Inter-State Council was established under Article 263 in 1990 on the recommendation of the Sarkaria Commission to promote coordination between Centre and states.
• The Zonal Councils (5 in number) were established under the States Reorganisation Act, 1956, to foster inter-state cooperation; they are chaired by the Union Home Minister.
• The Finance Commission (Article 280) is constituted every five years; the 15th Finance Commission (2020–25) used 2011 census data and included a 12% weight for demographic performance.
• The 7th Schedule of the Constitution contains three lists: Union (97 subjects), State (66 subjects), and Concurrent (47 subjects) — last updated by the 101st Amendment.
• The Supreme Court in the S.R. Bommai v. Union of India (1994) case laid down guidelines limiting arbitrary imposition of President’s Rule under Article 356.
• GST compensates states for revenue loss due to GST implementation for five years from July 1, 2017, under Article 279A(7).
• The Empowered Committee of State Finance Ministers, chaired by Asim Dasgupta, laid the groundwork for GST design before the 101st Amendment.
• The Rajya Sabha can pass a resolution under Article 249 to allow Parliament to legislate on a State List subject in national interest, valid for one year.

Difficulty Level

Intermediate — The topic combines constitutional provisions, recent amendments (e.g., Article 370), and economic policy (GST), requiring integration of static and dynamic knowledge.

Common CUET Traps (3 bullets)

• Trap: Students assume Article 370 was a permanent feature of the Constitution.
  Avoid: Article 370 was explicitly a temporary provision under Part XXI; its abrogation was constitutionally valid via Presidential Order with ratification.

• Trap: Confusing IGST with CGST and SGST application in inter-state trade.
  Avoid: IGST is always applied on inter-state supply (collected by Centre but shared with destination state); CGST and SGST apply only on intra-state supply.

• Trap: Believing GST Council decisions are binding by majority vote.
  Avoid: GST Council decisions require 3/4th majority of votes present and voting; Centre has 1/3rd weightage, states collectively have 2/3rd.

Practice MCQs (5 questions)

Q1. Which constitutional amendment introduced the Goods and Services Tax (GST) in India?
A. 99th Amendment Act
B. 100th Amendment Act
C. 101st Amendment Act
D. 102nd Amendment Act
Answer: C
Explanation: The 101st Constitutional Amendment Act, 2016 introduced GST by inserting Articles 246A, 269A, and 279A.
Why others fail: The 99th Amendment relates to NJAC (struck down); 102nd is for cooperative societies.

Q2. Under which article was the GST Council established?
A. Article 246A
B. Article 269A
C. Article 279A
D. Article 280
Answer: C
Explanation: Article 279A mandates the formation of the GST Council for making recommendations on GST-related issues.
Why others fail: Article 280 is for Finance Commission; Article 246A gives Parliament power over GST legislation.

Q3. The reorganisation of Jammu and Kashmir into two Union Territories was done under which Act?
A. Jammu and Kashmir Liberation Act, 2019
B. Jammu and Kashmir Reorganisation Act, 2019
C. Jammu and Kashmir Merger Act, 2019
D. Jammu and Kashmir Autonomy Act, 2019
Answer: B
Explanation: The Jammu and Kashmir Reorganisation Act, 2019, passed by Parliament, bifurcated the state into UTs of J&K and Ladakh.
Why others fail: "Liberation" and "Merger" are fictitious terms not used in official legislation.

Q4. Which commission recommended that Article 356 should be used sparingly in Centre-State relations?
A. Rajamannar Commission
B. Sarkaria Commission
C. Punchhi Commission
D. Fazal Ali Commission
Answer: B
Explanation: The Sarkaria Commission (1983–1988) emphasized federal balance and advised restraint in using President’s Rule.
Why others fail: Rajamannar Commission was state-appointed (Tamil Nadu); Punchhi came later (2010); Fazal Ali dealt with state reorganisation.

Q5. In the GST Council, what is the minimum voting requirement for a decision to be passed?
A. Simple majority of total members
B. 2/3rd majority of total members
C. 3/4th majority of votes cast
D. Unanimous consent
Answer: C
Explanation: Decisions in the GST Council require 3/4th majority of votes cast, with Centre having 1/3rd and states 2/3rd weightage.
Why others fail: Many assume simple majority suffices, but the 3/4th threshold ensures broad consensus.

Last‑Minute Revision (15–20 one‑liners)

• ⚠️ Article 370 was temporary (Part XXI); abrogated via C.O. 272 (2019).
• ⚠️ J&K Reorganisation Act, 2019 created UTs: J&K (with legislature) and Ladakh (without).
• ⚠️ GST implemented on July 1, 2017 — "One Nation, One Tax, One Market".
• ⚠️ 101st Amendment added Articles 246A, 269A, 279A — GST constitutional basis.
• ⚠️ GST Council Chairperson: Union Finance Minister — Article 279A.
• ⚠️ IGST applies on inter-state supply; CGST + SGST on intra-state.
• ⚠️ Maximum GST rate: 28% + cess on sin/semi-luxury goods.
• ⚠️ Sarkaria Commission (1983) — Centre-State relations; caution on Article 356.
• ⚠️ S.R. Bommai case (1994) — judicial review of President’s Rule.
• ⚠️ Article 263 — Inter-State Council; established 1990.
• ⚠️ Zonal Councils — 5; under States Reorganisation Act, 1956; chaired by Home Minister.
• ⚠️ 7th Schedule: Union (97), State (66), Concurrent (47) subjects.
• ⚠️ Finance Commission — Article 280; every 5 years; 15th used 2011 census + 12% demographic performance.
• ⚠️ GST compensation to states: 5 years (2017–2022) — Article 279A(7).
• ⚠️ Empowered Committee of States — Asim Dasgupta — drafted early GST model.
• ⚠️ Article 249 — Rajya Sabha enables Parliament to legislate on State List (national interest).
• ⚠️ Article 256 — states must comply with Union laws.
• ⚠️ Article 356 — President’s Rule; max 3 years with Parliament approval.
• ⚠️ GST: Dual model — India one of few federal countries with dual GST.
• ⚠️ Punchhi Commission (2010) — reviewed Centre-State relations post-globalization.