AIR 27 · CSE 2025 · GS2 · 55 pages

Vikas: GS2 answer copy

21 answers by Vikas, as written in the test. Each question opens a page with how other toppers answered it.

The questions

  1. Q

The answers

Question 1 · 10 marks · 170 words written

Resource collection and redistribution remains a keystone in federal structure. How enactment of 101st Constitutional Amendment Act strengthens federalism?

Opening · a constitutional or legal provision

As per Bommai case, federalism is a part of "Basic structure" of the constitution

Resource allocation as a keystone of federal structures

Body · points

  1. Fiscal federalism giving taxation powers to multiple levels of the government
  2. Distribution of tax subjects & non tax revenues like currency, banking etc
  3. Allotment of subjects under 7th schedule as per resource allocation

101st Amendment → led to the introduction GST. Its impact → (1) Cooperative federalism under GST Council constituted under Article 279A. (2) Reduced double taxation (3) Enabled state & central government to frame laws on GST imposed by centre & state

Limitations (1) low GST tax revenues to the states (2) Difficult for states to cooperate at GST Council (3) Use of cesses & surcharges has increased by 130% in last 5 years (4) Third tier government → PRIs & ULBs have suffered further

Way Ahead (1) Fiscal council → N.K. Singh (2) Say to states in Finance commission

Close · a way forward

Smooth working of federal model is crucial for realising vision of "Team India"