Finance Commission — Amendments

Amendment	Year	Description	Impact
73rd Amendment	1992	Added Article 280(3)(c) requiring Finance Commission to recommend measures for augmenting State Consolidated Funds to supplement resources of Panchayats and Municipalities based on State Finance Commission recommendations.	Expanded Finance Commission's mandate to three-tier fiscal federalism, making it responsible for local government financing and strengthening grassroots democracy through adequate financial resources.
74th Amendment	1992	Complemented the 73rd Amendment by extending the Finance Commission's role to urban local bodies (Municipalities) financing, requiring recommendations for augmenting State resources for urban governance.	Ensured comprehensive coverage of local government financing by Finance Commission, promoting urban governance and municipal service delivery through adequate financial support.
80th Amendment	2000	Modified Article 270 to include service tax in the divisible pool of taxes, expanding the scope of taxes that Finance Commission distributes between Centre and States.	Increased the divisible tax pool and provided States with additional revenue sources, though later superseded by GST implementation which subsumed service tax.
101st Amendment	2016	Introduced GST through Article 279A and modified tax distribution provisions, creating GST Council while maintaining Finance Commission's role in distributing other Central taxes.	Transformed India's tax architecture by introducing GST while preserving Finance Commission's role in fiscal federalism, requiring adaptation to new tax structure and coordination with GST Council.

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