Indian federalism is a distinctive constitutional arrangement that combines a strong central authority with constitutionally recognized state governments, reflecting the vast diversity and complex socio-political realities of the country. When the Constitution of India came into force in 1950, it established India as a “Union of States,” deliberately avoiding the term “federation” to emphasize the indestructible nature of the Union. Yet, in structure and operation, India exhibits most classical features of federalism while incorporating significant unitary traits. One of the main features of Indian federalism is the constitutional division of powers between the Union and the states. The Seventh Schedule of the Constitution provides three lists: the Union List, the State List, and the Concurrent List. Subjects of national importance such as defense, foreign affairs, and currency fall under the Union List, while matters like public order, police, and public health are placed in the State List. The Concurrent List includes subjects such as education and forests, on which both levels of government can legislate; however, in case of conflict, Union law prevails. This clear demarcation of legislative competence is a hallmark of federal systems. Another significant feature is the supremacy and rigidity of the Constitution. The Constitution is the supreme law of the land, and both Union and state governments derive their authority from it. Amendments that affect federal provisions require not only a special majority in Parliament but also ratification by at least half of the state legislatures. This ensures that states participate in constitutional change, reinforcing the federal principle. An independent judiciary, particularly the Supreme Court of India, acts as the guardian of the Constitution and arbiter of disputes between the Union and the states. Through judicial review, the Court can invalidate laws that violate constitutional provisions. In landmark cases such as S.R. Bommai v. Union of India, the Court limited the arbitrary use of Article 356 and strengthened the federal balance by subjecting the imposition of President’s Rule to judicial scrutiny. Financial relations form another core dimension of Indian federalism. The Constitution provides for the distribution of taxation powers between the Union and the states. While the Union