Tyranny of GST status quo: Incremental changes fail to address the problem

The reluctance to undertake comprehensive rate rationalisation, fearing revenue loss, is short-sighted

The GST Council meetings have become routine, tinkering with goods and services tax (GST) rates and making minor administrative changes as needed by the exigencies, rather than transforming the tax structure towards the best-practice approach.
 

The Council seems to take a short-term view that the system has stabilised, stakeholders are well-acquainted with and have accepted the system, and decisions are made merely to address immediate needs and introduce minor corrections.  There is no attempt to take a long-term view to direct the structure towards minimising the three costs associated with taxes, namely, collection costs, compliance costs, and