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GST Compensation

FISCAL FEDELISM: WHERE STATES STAND ON REVENUE COLLECTIONS, BEFORE AND AFTER GST

Fiscal federalism in India is strained by shrinking state autonomy, centralization of revenues under GST, and rising cesses that narrow the divisible pool. To restore balance, the 16th Finance Commission must expand untied transfers, streamline CSS, and rebuild fiscal trust for equitable regional development.

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COMPENSATION FOR STATES FOR REVENUE LOSS FROM GST REFORMS

The GST Compensation Cess is an additional tax levied on specific goods and services to compensate states for revenue losses incurred due to the implementation of GST. It was introduced because GST is a consumption-based tax, causing manufacturing states to lose revenue. Initially for five years, its collection has been extended to March 31, 2026.

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