The Goods and Services Tax (GST) that was implemented in July has undergone many changes in the past seven months based on the recommendations of the GST Council. The changes were in respect of GST rates, business processes, policy issues and so on.
It was therefore expected that the Budget proposals will not have much on GST. Nevertheless, being a tax that touched every Indian’s life, it was thought that there will at least be a road map about the shape of things to come. That was absent in the Budget Speech.
A few committees were set up to recommend changes in