Dr Vijay Kelkar was appointed as the Chairman of the 13th Finance Commission.

As in the case of the previous Finance Commissions, the 13th Finance Commission took into consideration various aspects while making its recommendations. These relate to assessment of the resources of the Centre and the State for the five year period, taxation efforts and the potential of additional revenue mobilisation among others.

The Finance Commission also took into consideration the likely impact of the Goods and Services Act (GST) which is being implemented from April, 2010, including its impact on foreign trade.