Published Paper Details:

This paper explores whether GST 2.0 is primarily intended as a technical remedy to existing operational shortcomings or if it arises from deeper constitutional imperatives within India's federal structure. Through an examination of policy debates, administrative reforms, and federal fiscal dynamics, the paper evaluates the multifaceted drivers behind GST 2.0's conception. The ongoing discourse highlights that GST 2.0 represents not just a statutory adjustment but also a moment to reconsider foundational principles of fiscal federalism in India. As policymakers grapple with the need to harmonise efficiency with constitutional values, GST 2.0 is being positioned as both a response to administrative inefficiencies and an effort to recalibrate the balance of fiscal powers. These discussions underscore the complexity of implementing tax reforms in a diverse federal landscape, where technical changes must align with broader constitutional and intergovernmental considerations. Consequently, effective implementation of GST 2.0 requires consensus-building, robust stakeholder engagement, and continuous evaluation to ensure alignment with both administrative efficiency and the objectives of cooperative federalism. On this backdrop, the debate continues whether GST 2.0 can achieve a balance between streamlining tax administration and respecting the autonomy of states within the constitutional framework.