KLE Law College, Bengaluru, has been making its sincere efforts to provide quality legal education to law aspirants through LL.B., B.A.LL.B., B.B.A.LL.B. and B.Com.LL.B. programmes, in addition to Post Graduation and Doctorate programmes in law, over the last 50 years. As a testimony to the humble but certain accomplishments of the faculty members and students, the college is ranked as one of the top law colleges across the country by leading media houses such as THE WEEK, INDIA TODAY, CAREERS360, and recently ranked as 2nd leading law school of super excellence by GHRDC and 2nd top law school in Karnataka. KLE Law College was established in 1975 under the aegis of the KLE Society, Belgaum, and has grown to 316 institutions under its umbrella. KLE Law College is now a constituent college of the KLE Technological University, Hubballi. Over 50 years of existence, the College has always kept pace with the time and changing trends and demands. The new campus is probably the best platform in the entire South India for students to stage their highest performances, while for teachers their wisest expressions and transfer of their expertise, experience and very existence. There was no looking back neither for the teachers nor for the Management of KLE Society or for the students during the last 50 years.
KLE Technological University (KLE Tech) is a University of national distinction with its roots in B. V. Bhoomaraddi College of Engineering and Technology, established in 1947 by the KLE Society in Hubballi. The University has B. V. Bhoomaraddi Campus, Hubballi, M. S. Sheshgiri Campus, Belagavi and KLE Law College Campus, Bengaluru with 8000 undergraduate and 700 postgraduate students, and it aims to become a multidisciplinary research University by 2030. KLE Tech has been ranked among the top 200 institutions in the NIRF -2022 rankings and among India’s top 25 Private Universities under the ATAL -2020 ranking of institutions by AICTE and MHRD. The University focuses on Engineering, Management and Law, and has corporate linkages with over 200 companies, making it one of the most preferred for campus job placements.
India has a complex system of intergovernmental financial relations and the original constitutional scheme of devolution of financial powers has undergone substantial changes, especially after the introduction of Goods and Services Tax (GST) regime in the year 2017. The GST redefined centre-state fiscal relations, raising concerns over states’ autonomy, financial independence, and dependence on the centre for finance. Before GST, states had independent powers of taxation over goods and services through VAT (Value Added Tax), entertainment tax, sales tax, and other levies. Post-GST, tax administration has become more centralised, with compliance, assessment, and audits largely controlled by the centre.
The uniform tax regime was justified on the grounds that it helps in improving the business environment, avoiding multiple taxation, enhancing revenue collection, and minimising tax evasion. However, the critics have pointed out that the GST has led to loss of independent power of taxation of the states, and weakened the financial autonomy. The ‘one-size-fits-all’ approach to taxation has not addressed the fiscal needs of all the states. Increased coercion over cooperation through GST Council has made states subservient to the centre. However, the proponents of GST argue that the provision for compensation to the states for loss of revenue mitigates the loss of financial autonomy. GST will result in increased interstate cooperation through the creation of a common market without tax barriers and will eliminate their cascading effects. The increase in revenue generation through GST will enhance cooperation and competition between states in ensuring economic development and social progress.
In this complex scenario, there is an increased need to deliberate upon various issues relating to Indian Fiscal Federalism. Thus, this conference on “Goods and Services Tax Framework: Transforming Fiscal Federalism in India” is being organised on 17th and 18th of April 2026.
Adopting an interdisciplinary approach, the conference invites participation (hybrid mode) from legal scholars, judges, lawyers, economists, political scientists, policymakers, public administrators, practitioners, researchers, and students to foster meaningful academic discourse and policy-oriented dialogue. The conference aims to generate constructive insights to strengthen constitutional governance, democratic accountability, and inclusive development through sound fiscal frameworks. In particular, it seeks to create a platform for critical engagement with the evolving fiscal architecture shaped by the Goods and Services Tax, encouraging participants to examine its constitutional foundations, administrative mechanisms, and socio-economic implications. The deliberations will facilitate dialogue between theory and practice, enabling policymakers and academics to reflect upon empirical challenges such as revenue distribution, fiscal autonomy of States, and institutional coordination. By integrating comparative perspectives and judicial developments, the conference also aspires to situate India’s fiscal federalism within broader global debates on cooperative and competitive federalism. Special emphasis will be placed on evidence-based policy recommendations to enhance transparency, accountability, and fiscal sustainability. Ultimately, the conference envisions fostering collaborative research networks and sustained scholarly engagement to contribute meaningfully to the reform of India’s financial governance.
The constitutional philosophy, theoretical foundations, and structural framework of fiscal federalism in India are examined under this theme, with emphasis on the distribution of taxing and spending powers, the role of constitutional institutions such as the Finance Commission, and the principles of cooperative and competitive federalism, viewed through the lens of constitutional morality, democratic accountability, and the fundamental principles governing devolution of powers in a federation.
The dynamics of financial relations between the Union and the States, including revenue generation and sharing, grants-in-aid, and inter-governmental coordination mechanisms, are analysed to understand challenges of fiscal imbalance, state autonomy, political economy influences, and governance complexities, particularly during economic crises and emergencies.
The introduction of the Constitution (One Hundred and First Amendment) Act, 2016 fundamentally restructured India’s fiscal federal architecture by creating a harmonised indirect tax regime through GST. By conferring concurrent taxing powers under Article 246A and establishing the GST Council under Article 279A, the reform institutionalised cooperative federalism, requiring consensus-based decision-making between the Union and the States on tax rates, exemptions, and structural changes. While GST has strengthened the idea of a common national market and improved revenue transparency, it has simultaneously generated debates on the extent of States’ fiscal autonomy, in general and compensation to States for loss of revenue in particular.
Under the constitutional scheme even taxing statutes are amenable to Judicial scrutiny and tax administration is also subject to judicial oversight on the grounds of violation of the principles of distribution of financial powers and infringement of fundamental rights of taxpayers.
Contemporary developments in the areas of digitalisation, technological governance, environmental concerns, and global economic integration are critically examined and their impact on constitutional, regulatory, policy making are analysed.
The sub-themes are not exhaustive and are only indicative of the broad areas of inquiry envisioned by the conference. The participants are encouraged to explore and propose papers on any related issues that engage with the constitutional, economic, administrative, political, or comparative dimensions of fiscal federalism in India. Interdisciplinary and innovative perspectives that critically examine emerging challenges, evolving jurisprudence, institutional practices, and policy reforms connected with the GST framework and Centre–State financial relations are particularly welcome. Contributions that extend beyond the listed sub-themes but align with the overarching objective of strengthening constitutional governance, democratic accountability, and inclusive development through sound fiscal frameworks will also be considered.
| Last Date for Abstract Submission | 20th March, 2026 |
| Communication of Acceptance of Abstract | 24th March 2026 |
| Last date for registration | 30thMarch, 2026 |
| Last Date for Full Paper Submission | 10th April, 2026 |
| Conference Dates | 17th and 18th April 2026 |
| Category | Indian | Foreign Nationals |
|---|---|---|
| Students | 750 INR | 50 USD |
| Research Scholars | 1250 INR | 75 USD |
| Academicians | 1750 INR | 100 USD |
| Professionals | 2500 INR | 150 USD |
| Patron-in-Chief | Dr. Prabhakar B. Kore Chancellor, KLE Technological University, Hubballi |
| Patron | Prof. (Dr.) Ashok Shettar Pro-Chancellor, KLE Technological University, Hubballi |
| Director | Prof. (Dr.) P. G. Tewari Vice-Chancellor, KLE Technological University, Hubballi |
| President | Prof. (Dr.) J. M. Mallikarjunaiah Dean, Faculty of Law, KLE Technological University Principal, KLE Law College, Bengaluru |
| Member | Prof. (Dr.) A. R. Aithal Adjunct Professor, KLE Law College, Bengaluru |
| Member | Dr. Mahesh R. Sharanappa Assistant Professor, KLE Law College, Bengaluru |
| Member | Mr. Prasad G. Hiremath Assistant Professor, KLE Law College, Bengaluru |
| Member | Ms. Mymoon Farzana S Assistant Professor, KLE Law College, Bengaluru |
| Member | Ms. Nathezhdha R Assistant Professor, KLE Law College, Bengaluru |
| Member | Ms. Aishwarya B. Patil Assistant Professor, KLE Law College, Bengaluru |
| Member | Ms. Sahana Karkal Assistant Professor, KLE Law College, Bengaluru |
| Member | Ms. Srushti Shashikumar Assistant Professor, KLE Law College, Bengaluru |
| Member | Ms. Kavya K Assistant Professor, KLE Law College, Bengaluru |
| Member | Ms. Merin Mathew Assistant Professor, KLE Law College, Bengaluru |
| Member | Ms. Athulya R Assistant Professor, KLE Law College, Bengaluru |
| Student Member | Ms. Anamika Pol Student, II LL.M., KLE Law College, Bengaluru |
| Student Member | Ms. Kusuma M. D. Student, II LL.M., KLE Law College, Bengaluru |
| Student Member | Ms. Pallavi B. R. Student, II LL.M., KLE Law College, Bengaluru |
| Student Member | Ms. Tabassum M. H. Student, I LL.M., KLE Law College, Bengaluru |
| Student Member | Ms. Nivedita V. Student, I LL.M., KLE Law College, Bengaluru |
| Student Member | Ms. Arsha S. Kurup Student, I LL.M., KLE Law College, Bengaluru |
| Student Member | Ms. Vani M. S. Student, I LL.M., KLE Law College, Bengaluru |
| Registration Link | https://forms.gle/H7M7d4YQ1BxUYCVi6 |
| Abstract Submission Link | https://forms.gle/9ipJh9nrWJ1vxWCT7 7 |
| Full Paper Submission Link | https://forms.gle/eSyCU7kDrL4FgizS6 |
| Registration Fee Payment Link | https://rzp.io/rzp/R6KRWIZY |
