The great holy grail of economic policy is to find something which increases the efficiency of the economy as a whole. There aren't that many such things around but the introduction of the Goods and ...

Streamlining supply chains by dismantling fiscal barriers is a big benefit. Now, the reform agenda should deal with inverted ...

Nine years after replacing a maze of indirect taxes, GST has unified India's tax system, expanded the taxpayer base and ...

Nine years after GST transformed India's indirect tax system, the focus has shifted from implementation to improving how the regime functions. While GST 2.0 simplified tax rates, experts say the next ...

When GST was launched, it was designed as a complex 5-tier structure: 0 percent, 5 percent, 12 percent, 18 percent, and 28 percent. On top of the 28 percent slab, a cascading compensation cess was ...

The proposed reform recommends replacing multiple state-wise GST registrations with a single PAN-based registration. If approved, it could simplify compliance, reduce costs, and improve ease of doing ...

India's Goods and Services Tax (GST), rolled out in 2017, has transformed indirect taxation, creating a unified national ...

The passing of the India’s Goods and Services Tax (GST) constitution amendment bill through the Upper House is not only a shot in the arm for the country’s economic growth and a historical reform in ...

The Centre for Economics, Law and Public Policy (CELP) and the Centre for Tax Laws (CTL), National Law University, Jodhpur, in collaboration with the Indian Council of Social Science ...

While GST simplified taxation in many ways, it also introduced complex compliance requirements involving invoice management, ...

Resolving legacy compensation cess credits: With the cess no longer applicable on most vehicles, companies continue to hold significant unutilised credits. Allowing a one-time refund or flexible ...