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In Union of India vs Mohit Minerals Pvt Ltd (2022), the Supreme Court gave a landmark verdict regarding the powers of States under GST.

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Key Issue
• The Centre argued that GST Council recommendations are binding, so States cannot deviate from them.
• The Court had to decide: Do States lose their independent power to legislate on indirect taxes after GST?

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Supreme Court’s Verdict (2022)
1. GST Council Recommendations → Not Binding
• Article 279A only says the Council will “recommend” tax rates, exemptions, etc.
• The word “recommendation” cannot mean “binding law”.
2. Parliament and State Legislatures Retain Power
• Both Parliament and State Assemblies derive legislative power from the Constitution (Articles 246A & 246), not from the GST Council.
• So, States are free to make their own GST laws, even if they differ from Council recommendations.
3. Cooperative Federalism, Not Command Federalism
• GST Council is a forum for dialogue and consensus, not for one-sided decisions.
• The Court stressed that India’s federalism is “collaborative”, not where States are subordinate to the Union.
4. Case Example: Mohit Minerals
• Issue: Centre imposed IGST on ocean freight for imports under reverse charge.
• Gujarat High Court struck it down, saying it was unconstitutional.
• Supreme Court upheld this view and added that Council’s advice is not law, so States can frame laws if needed.

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Why States Can Make Laws Behind GST Council Decisions
• Because the GST Council is only recommendatory (Art. 279A).
• Legislative power rests with Parliament + State Legislatures under Art. 246A.
• This ensures fiscal federalism and prevents States from becoming financially dependent on the Centre.

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Conclusion

The Supreme Court verdict reaffirmed that:
• States have the right to legislate on GST matters, even behind Council decisions.
• GST Council’s strength lies in cooperation and consensus, not coercion.
• This maintains a true federal balance in India’s taxation system.

Would you like me to also frame 5 tricky UPSC Prelims MCQs (with answers) from this Supreme Court verdict?