The Alliance Centre for Corporate and Commercial Law, Alliance School of Law, organized the 2nd Alliance Model GST Council 2026, bringing together student delegations representing states, union territories, and the Union Government for a national-level simulation of the Goods and Services Tax Council. The competition was structured across three rounds and gave participants an opportunity to engage in policy deliberation, negotiation, consensus-building, draft resolutions, a press conference simulation, and final voting. Discussions focused on key GST issues, including rate rationalization and input tax credit for green mobility. The event featured Shri M. G. Kodandaram, IRS (Retd.), Shri Darshan Bora, Hon\\\'ble Shri Prabhakaran P. M., and Shri Abhishek Agarwal, who contributed professional and policy perspectives to the proceedings. The competition concluded with recognition across several categories. KLE Technological University, Bengaluru, was named Best Delegation, while Symbiosis International University, Nagpur, secured the Runner-Up position and also received the Best Position Paper award. VIT School of Law, Chennai, won Best Draft Resolution, while KLE Technological University, Bengaluru, received the Best Speaker award. VIT (A P) School of Law, Andhra Pradesh, was recognized for Best Principal Secretary, and V M Salgaocar College of Law, Goa, received Press Panel Recognition. The event provided students with practical exposure to fiscal federalism, legal reasoning, policymaking, advocacy, diplomacy, and collaborative decision-making. By simulating the functioning of the GST Council, the competition helped participants understand how legal and economic issues are discussed, negotiated, and resolved within a federal policy framework.