GST: A second 'tryst with destiny'

There is need to reform the indirect tax administration at the Centre and in the states

With the passing of the main goods and services tax (GST) legislation by Parliament, the country is on the cusp of a truly transformational tax reform which began with the circulation of the first discussion paper on GST in 2009. Over the last eight years, there have been many discussions within the framework of sub-groups and committees in which representatives of the Centre and the states have jointly participated and interacted. The passing of the GST is therefore a triumph both for “cooperative federalism and deliberative democracy”. However, as the implementation date stares at us, there are some important issues