Alliance University hosts National Model GST Council Competition 2025

The Alliance Centre for Corporate and Commercial Law (ACCL), Alliance School of Law, hosted the National Model GST Council Competition 2025 from September 11-13 at Alliance University’s Central Campus in Bengaluru.

Designed as an academic simulation of the Goods and Services Tax (GST) Council constituted under Article 279A of the Constitution, the event brought together student delegations from 13 states who engaged in topics of fiscal federalism, tax policy design and legislative negotiation.

The competition followed a structured format mirroring actual GST Council proceedings, including speaking-order presentations, chaired debates, clause-by-clause amendment discussions, inter-state questioning and final voting sessions.

An expert panel led by advocates assessed the deliberations, Assistant Director (IT), MG Kodandaram and political strategist Aaron Mirza. The academic bench included Professor of Law and Chief of ACCL, Dr Sujith P Surendran, Associate Professor, constitutional and international law, Dr Rajat Banerjee, and Senior Assistant Professor in constitutional law and human rights Dr Showkat Ahmad Wani.

Day One: GST on health and life-insurance premiums

The first day centered on whether GST on health and life insurance premiums should be reduced or fully exempted for vulnerable and low-income populations.

Delegations from Kerala, Karnataka, Gujarat, Telangana, Bihar and others debated the impact of high GST rates on household access to financial protection. States differed significantly: some advocated complete exemption, others supported partial relief, and fiscally conservative delegations urged caution to avoid widening revenue deficits.

The day concluded with an open dialogue session urging consensus on balancing social welfare obligations with revenue sustainability.

Day Two: Inclusion of petroleum products under GST

The second day’s agenda focused on the long-debated issue of bringing petroleum products, crude oil, petrol, diesel, natural gas, and aviation turbine fuel (ATF) into the GST regime.

Delegates examined phased-implementation models and mechanisms to safeguard state revenues over the constitutionally mandated five-year period under Article 279A(5). Judges tested the economic soundness and legal consistency of proposed amendments.

By the end of the day, a majority voted in favour of phased inclusion, beginning with natural gas and ATF as the least disruptive entry points.

Final Day: Drafting and voting on resolutions

On the concluding day, delegates merged their proposals into final resolutions for both agenda items. After rounds of rebuttal and state-wise voting, Karnataka’s resolution proposing a 0% GST rate on essential health and life-insurance products secured majority approval.

Maharashtra presented an alternative proposal recommending targeted GST reductions for underprivileged groups while compensating revenue loss through higher taxes on demerit goods such as tobacco, liquor and pan masala, emphasising a dual objective of public-health improvement and revenue neutrality.

Valedictory Session and Awards

The Valedictory Ceremony featured addresses from the judging panel. Advocate Kodandaram underscored the importance of policy simulations in developing practical governance competencies. Mirza highlighted cooperative federalism and the need for balanced fiscal decision-making.

Dr Mukul Saxena commended the participants for their analytical precision and urged deeper engagement with public policy research. Dr Sujith P Surendran presented the event report, acknowledging the sincerity and preparedness of the ten actively participating states and recognising the efforts of the organising committee from ACCL and the Alliance School of Law.

The competition concluded with the prize distribution ceremony. Karnataka emerged as the Overall Winner, followed by Maharashtra as Runner-up. Individual distinctions were awarded to delegates representing Karnataka (Best Finance Minister), Gujarat (Best Secretary), Haryana (Best Policy) and Rajasthan (Best Press).

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