A key promise of the goods and services tax (GST) regime, which was put in place on July 1, was to promote efficiency, and reduce tax terrorism and inspector raj. Prime Minister Narendra Modi, in fact, introduced the GST as a “good and simple tax”, which would boost ease of doing business. A key component of this ease and efficiency was to be the freedom from routine border checks that truckers ferrying goods across the country faced. Mr Modi had also said that the GST’s introduction and the consequent abolition of inter-state check posts had reduced the time taken for