வருவாய் வசூல் & செலவின அதிகாரம்
Centre–State இடையே clear structure கொண்டு வருகிறது Articles 268–293.
முக்கிய பங்கு → Finance Commission (Art 280).
Financial Relations (Art 268–293): Tax Distribution, Grants, Finance Commission & GST Council Basics
Indian Polity – Tamil | Simulation View
Financial Federalism → மத்திய–மாநில நிதி பங்கீடு எவ்வாறு நடைபெறுகிறது?
Key Components of Financial Relations – Infographic
Taxes Levied by Centre but Collected by States
Art 268.
Taxes Shared Between Centre & States
Income tax, GST compensation.
Grants-in-Aid (Art 275)
SC/ST, backward areas support.
Finance Commission (Art 280)
Every 5 years → devolution formula.
GST Council
Centre–State joint decision-making.
Finance Commission – Functions (Art 280)
- Centre–State tax devolution ratio.
- Grant-in-aid recommendation.
- Measures to improve fiscal stability.
- Local body grants.
GST Council – Cooperative Federalism in Action
Article 279A → GST Council
Composition:
- Union FM (Chair)
- State FMs
- Selected ministers
Decisions → 3/4th majority, consensus-based.
Quick Check – Financial Relations
Finance Commission எந்த Article?
Correct → Art 280.
Simulation: Identify Financial Mechanism
Buttons: "State receives funds for tribal development" / "Income tax shared between Centre & States" / "GST rate decision" Output: 1 → Grants-in-Aid (Art 275) 2 → Tax devolution via Finance Commission 3 → GST Council decision