Decoded : Voting in the Goods and Services Tax Council of India

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“This work carried out an in-depth analysis of the voting rule specified in the GST Act. The analysis
has been done using the formal framework of voting games. In the process, we introduced new notions
to capture blocking phenomenon in such games. The theoretical study has been complemented by
application to the concrete setting arising in the present political context. Finally, we identify a set of
desiderata and put forward suggestions for modifying the voting rule in the GST Act.”

Sanjay Bhattacherjee and Palash Sarkar
Indian Statistical Institute, Kolkata
16 April 2018

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