2nd Alliance Model GST Council (AMGSTC 2026) at Alliance University, Bengaluru [4-5 September; Prizes Worth Rs 85,000]

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 of India. Delegates step into the roles of India's State 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.

The second edition is organised by the Alliance Centre for Corporate and Commercial Law (ACCL) at Alliance School of Law, Alliance University, and will be held on Friday 4 and Saturday 5 September 2026 on the Alliance University campus in Bengaluru, Karnataka. AMGSTC 2026 brings together 31 delegations representing every seat on the GST Council, that is all 28 States together with Delhi, Puducherry and Jammu & Kashmir. The host Organising Committee represents the Union Government and steers the Council through the agenda and a weighted final vote conducted under Article 279A(9).

The rulebook is explicit that this is a Model-United-Nations style deliberative format and not a moot court format. The institutions, the voting arithmetic and the constitutional procedure are authentic; the policy questions are crafted for the simulation, and all agenda notes and annexures are hypothetical instruments prepared for educational purposes.

The agenda for this edition is technology-neutral GST rate rationalisation and the Input Tax Credit framework for green mobility. The Council will deliberate on:

• The taxation of hybrid vehicles and the case for technology-neutral rate design
• The inverted duty structure affecting electric vehicles
• Section 17(5) blocked credit as it applies to corporate fleets

Delegates are expected to balance revenue considerations, environmental policy and the interests of their assigned States within the collaborative structure of the Council. A Problem Statement / Agenda Note and a separate Guide to the Agenda Note are published on the official page, along with stipulated annexures such as the Fitment Committee Report and the Law Committee Note.

The competition is open to all bona fide law students enrolled at any institution recognised by the Bar Council of India in a five-year integrated LL.B. programme, a three-year LL.B. programme or an LL.M. programme. Undergraduate or postgraduate students of any other discipline may also participate where the organiser extends a special invitation, subject to the same rules.

• Each delegation is a team of two, one designated State Finance Minister and the other Principal Secretary.
• Each institution may register one delegation; an additional delegation may be permitted at the Organising Committee's discretion and subject to availability.
• Each delegation may be accompanied by one faculty coordinator or institutional observer, whose details must be furnished at registration. Observers have no speaking or advisory role.
• A bona fide certificate or letter of authorisation from the institution, signed by the Head of Institution or authorised faculty, must be submitted at registration.
• The competition accommodates a maximum of 31 delegations, that is 62 delegates. States and Union Territories are allotted by drawing of lots after registration.

English is the official language of the competition, and formal attire is expected throughout.

The competition runs across two days in three scored rounds.

• Round 1, Thematic Council Deliberations (Day 1): all 31 delegations convene as a single Council. Each delegation states its State's position in the speaking order set by the Union Government, followed by a chaired debate session with rebuttals and interventions. The top six qualifying delegations are announced at the close of Day 1 on Round 1 scores alone.
• Round 2, Open Dialogue and Consensus-Building (Day 2 morning): the six qualifying delegations present Draft Resolutions as proposed amendments to the operative resolutions annexed to the Agenda Note. In open consultations the roles invert, with the Principal Secretary silent but permitted online research and the Finance Minister negotiating aloud without external resources. Any delegation may co-sponsor up to three draft resolutions but not its own; the three resolutions attracting the most co-sponsors advance, ties broken on Round 1 score. This round is scored towards Best Delegation and Best Speaker.
• Round 3, the Final (Day 2 afternoon): a Press Conference Simulation in which the three advancing delegations face a press panel drawn from the remaining delegations, a fifteen-minute recess for final amendments, then the Final Voting Session. Voting follows Article 279A(9), a three-fourths weighted majority with the Centre holding one-third and the States two-thirds. The Council then proceeds to the Valedictory Session.

Each participating team holds five rights during proceedings: Order, Information, Inquiry, Reply and Personal Privilege, exercised through the Union Government and only after the Chairperson recognises the delegation. Electronic devices are prohibited except for the Principal Secretary during the Open Dialogue Session.

Every registered delegation must submit a Position Paper by 30 August 2026 setting out its allotted State's position on the agenda. The specifications are:

• Maximum 14 pages, Times New Roman 12 point, 1.5 line spacing.
• Citations in OSCOLA or the Bluebook (21st edition).
• Fully anonymised, with no names or institutional affiliations anywhere in the document.
• Use of AI is capped at 20 percent of the substantive text. AI tools may assist with research, translation, grammar and citation formatting, but the substantive analysis and drafting must be the team's own. Exceeding the cap, or plagiarism, is a breach that may lead up to disqualification.
• Annexures marked [S] are stipulated: their data cannot be disputed, only interpreted.

Teams clearing the preliminary screening are intimated by 1 September 2026, and only those teams are considered participating teams for the event. Clarifications on the rules or the agenda may be sought until 30 August 2026 at the official email, with answers of general application circulated to all delegations.

The registration fee is Rs 3,000 per delegation of two, which the official registration form presents as Rs 1,500 per participant. Accommodation is an optional add-on at Rs 1,500 per participant, exercised individually by each member of a delegation at the time of registration, so a participant opting for accommodation pays Rs 3,000. The accommodation option cannot be added or withdrawn after registration is confirmed except with the written permission of the Organising Committee.

Delegations bear their own travel costs. Accommodation is provided only to participants who have opted and paid for the add-on, and its dates, venue and terms are notified by the Organising Committee. The registration fee is non-refundable, except where the Organising Committee cancels the event or is unable to allot the delegation a State or Union Territory. The payment link is shared by email with registered participants after the form is submitted.

Complete the official AMGSTC 2026 Participant Registration Form linked below. The form collects the details of both participants, including programme, course and role in the team, along with the registration and accommodation choice.

The registration window closes on 15 August 2026 or when all 31 delegation slots are provisionally filled, whichever is earlier. Registration is confirmed only on receipt of the completed form, receipt of the fee, and written confirmation from the Organising Committee; provisional registrations lapse if the fee is not received within the notified period.

The Inaugural Session on 4 September 2026 will be addressed by Mr M. G. Kodandaram, Assistant Director (Retd.), Indian Revenue Service, and Mr Darshan Bora, Partner at Economic Laws Practice, as Guests of Honour.

At the Valedictory Session on 5 September 2026 the Chief Guest is Hon'ble Shri Prabhakaran P. M., Judicial Member of the GST Appellate Tribunal (GSTAT), with Mr Abhishek Agarwal, Associate Partner at BSR & Associates, as Guest of Honour. The competition is further supported by a panel of judges drawn from the bar, the profession and academia.