The Alliance Model GST Council (AMGSTC) is a national academic simulation that recreates the proceedings of the Goods and Services Tax Council constituted under Article 279A of the Constitution. Delegates step into the roles of India's Finance Ministers and Principal Secretaries to debate, negotiate, and vote on a live fiscal-policy agenda, mirroring the constitutional design of cooperative federalism at the heart of the GST framework.
In its second edition, AMGSTC 2026 brings together 31 delegations representing every seat on the GST Council — all 28 States together with Delhi, Puducherry, and Jammu & Kashmir. The host Organising Committee represents the Union Government, steering the Council through a rigorous agenda and a weighted final vote conducted in accordance with Article 279A(9).
This is "real India with a fictional agenda" — the institutions, the voting arithmetic, and the constitutional procedure are authentic; the specific policy questions are crafted for the simulation.
The Council will deliberate on some of the most consequential questions in India's indirect-tax and clean-mobility landscape, including:
Delegates will be expected to balance revenue considerations, environmental policy, and the interests of their assigned States within the collaborative structure of the Council.
Registration closes
Position Paper due
Clarifications deadline
Preliminary screening intimation
Competition
Each participating team is a delegation of two, comprising a State Finance Minister and a Principal Secretary.
All 31 delegations convene as a single committee. Delegations are scored, and the top six Qualifying Delegations are announced at the close of Day 1.
The six Qualifying Delegations present their Draft Resolutions — proposed amendments to the operative resolutions before the Council. Non-qualifying delegations may co-sponsor resolutions (up to three each; no self-sponsorship). The three delegations with the highest co-sponsor support become the Advancing Delegations to the Final. This round is also scored towards Best Delegation and Best Speaker.
A Press Conference Simulation, in which the three Advancing Delegations face a press panel drawn from the remaining delegations, followed by a short recess for final amendments and the Final Voting Session. Voting follows the constitutional formula of Article 279A(9): a three-fourths weighted majority, with the Centre holding one-third and the States two-thirds of the vote. The Council then proceeds to the Valedictory Session.
Total prize pool: ₹85,000, alongside certificates of participation and merit for all delegates.
Every delegation must submit a Position Paper by 30 August 2026. Key requirements:
Full formatting and submission guidance is set out in the Participant's Guide.
Assistant Director (Retd.), Indian Revenue Service
Partner, Economic Laws Practice
Judicial Member, GST Appellate Tribunal (GSTAT)
Associate Partner, BSR & Associates
The competition is further supported by a distinguished panel of judges drawn from the bar, the profession, and academia.
AMGSTC 2026 is open to law students across the country. Each institution may field delegations of two participants. No prior experience of Model Council formats is required — a full Participant's Guide, Agenda Note, and Guide to the Agenda Note are provided to help every team prepare.
For any queries regarding the competition, please write to:
Alliance Centre for Corporate and Commercial Law (ACCL)
Alliance School of Law, Alliance University, Bengaluru