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• The 2nd Alliance Model GST Council (AMGSTC 2026) will be held on September 4-5, 2026, in Bengaluru.
• The competition is a national academic simulation of the Goods and Services Tax Council established under Article 279A of the Constitution.
• Law students from across the country can participate, with no prior specialisation in tax law assumed.
• The event will focus on technology-neutral GST rate rationalisation and input tax credit framework for green mobility.
• Prabhakaran PM, Judicial Member of GSTAT, will be the Chief Guest at the Valedictory Session.

The competition's agenda is particularly relevant given the recent GST 2.0 rationalisation in September 2025.

The Alliance Centre for Corporate and Commercial Law (ACCL) at Alliance University in Bengaluru is hosting the 2nd Alliance Model GST Council (AMGSTC 2026) on September 4-5, 2026. This national academic simulation mimics the Goods and Services Tax Council established under Article 279A of the Constitution. The event will bring together law students from across the country to tackle pressing issues in taxation, including technology-neutral GST rate rationalisation and input tax credit framework for green mobility.

The competition's agenda is particularly relevant given the recent GST 2.0 rationalisation in September 2025. The debates surrounding these topics have intensified since then, making this simulation an essential exercise for law students to engage with real-world challenges.

The AMGSTC 2026 is a unique opportunity for law students to delve into the intricacies of taxation laws in India. The competition's focus on technology-neutral GST rate rationalisation and input tax credit framework for green mobility reflects the current debates in the field. Section 17(5) blocked credit, which affects corporate fleets, is also a key area of discussion. This event will provide students with hands-on experience in navigating complex taxation issues, including the inverted duty structure.

The distinguished panel adjudicating the competition comprises experts from the bench, bar, and tax profession. Their involvement ensures that the simulation remains grounded in real-world scenarios and challenges. The Valedictory Session will feature Prabhakaran PM, Judicial Member of the Goods and Services Tax Appellate Tribunal (GSTAT), as Chief Guest.

The AMGSTC 2026 is not just an academic exercise; it has significant implications for lawyers advising clients on green mobility or corporate fleets. The input tax credit framework and technology-neutral GST rate rationalisation outlined in this year's agenda will impact businesses and individuals alike. Lawyers must stay abreast of these developments to provide informed counsel to their clients.

The competition also highlights the importance of interdisciplinary approaches to taxation laws. By engaging with real-world challenges, law students can develop a deeper understanding of the complex relationships between taxation, technology, and sustainability.

Lawyers advising clients on green mobility or corporate fleets should watch for the implications of the input tax credit framework and technology-neutral GST rate rationalisation, as outlined in this year's AMGSTC 2026 agenda.

Source: Original reporting via Alliance Centre for Corporate and Commercial Law (ACCL)