BENGALURU — Demonstrating how classroom legal theories translate into real-world fiscal policy and economic governance, first-year BBA LL.B. students Radhika Ranjan and U. Nithin represented ISBR College of Law at the 2nd Alliance Model GST Council 2026, held on September 4–5, 2026, at Alliance University, Bengaluru.
Event Overview at a Glance
| Program Parameter | Event Details |
| Event Name | 2nd Alliance Model GST Council 2026 |
| Host Institution | Alliance University, Bengaluru |
| Date of Event | September 4–5, 2026 |
| Delegates & Authors | Radhika Ranjan & U. Nithin (1st Year, BBA LL.B., ISBR College of Law) |
| Represented State | State of Punjab |
| Central Policy Agenda | Technology-Neutral Rationalisation of GST Rates & Input Tax Credit Framework for Green Mobility |
| Tournament Outcome | Cleared Round 1 and Advanced to Semifinals (Top 6 Delegations) |
Strategic Preparation & Representation
Preparing to Represent the State of Punjab
- In-Depth Policy Analysis: Preparation required rigorous analysis of the agenda, constitutional provisions, taxation law, and the fiscal landscape of Punjab.
- Position Paper Formulation: The delegates drafted a comprehensive state position paper balancing national environmental goals against state revenue considerations.
- Dual-Perspective Evaluation: The exercise highlighted the importance of analyzing public policy from both central and state-level viewpoints.
Deliberations, Negotiations & Progression
1. Round 1: Thematic Council Deliberations
- Simulating Council Proceedings: Representing Punjab, the delegates delivered opening statements and engaged in real-time debates, interventions, and rebuttals.
- Real-Time Application: The team successfully defended Punjab’s economic interests while adapting their legal arguments during floor interventions, securing advancement to Round 2.
2. Round 2: Dialogue, Negotiation & Consensus Building
- Finance Minister Role (Radhika Ranjan): Led state advocacy, negotiating with other state delegations to build coalition support for proposed tax resolutions.
- Principal Secretary Role (U. Nithin): Delivered legal research, policy analysis, and strategic intelligence to support floor negotiations.
- Consensus-Driven Governance: The session illustrated that effective policymaking relies on active listening, strategic compromise, and diplomatic negotiation.
Advancing to the Semifinals & Educational Takeaways
Out of all participating institutions, the ISBR delegation cleared the initial stages to be selected among the top six delegations, advancing to the Semifinals.
Key Skills Developed:
- Policy & Legal Analysis: Interpreting complex statutory provisions and tax structures.
- Advocacy & Public Speaking: Presenting structured legal arguments under strict time constraints.
- Strategic Negotiation: Building cross-delegation consensus on controversial fiscal proposals.
- Decision-Making Under Pressure: Responding dynamically to committee interventions and counter-arguments.
Translating Classroom Learning to Policy Practice
The 2nd Alliance Model GST Council 2026 provided Radhika Ranjan and U. Nithin with a platform to apply theoretical knowledge to complex governance scenarios. Their advancement to the semifinals underscores ISBR College of Law’s commitment to research-driven advocacy, practical problem-solving, and experiential legal education.
