Mains Answer Writing - 19 Aug, 2026

GS3

Economy

10 marks

The MMDR Amendment Bill, 2026 seeks greater uniformity in mineral taxation but has raised concerns over States’ fiscal autonomy. Examine its significance and implications for fiscal federalism.

Tips for your answer

  • Connect the amendment with the 2024 Supreme Court judgment; the reform represents Parliament’s attempt to expressly limit States’ mineral-taxation powers under Entry 50.
  • Remember MMDR Act, Mineral Area Development Authority v. SAIL (2024) and District Mineral Foundation.
  • Do not treat it only as a mining reform; the core analytical issue is the balance between national fiscal uniformity and States’ constitutional taxation powers.

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