When the Narendra Modi-led central government rolled out the goods and services tax, or GST, in July of 2017, it was pitched as the greatest indirect tax reform in India. It was meant to streamline processes between the Centre and states and further the cause of what is touted as ‘one nation, one tax’.
But the sailing since then has not been as smooth as one would have liked it to be. Even if its intent has been backed by most, the Centre has often been criticised for the messy rollout of GST.
And now, when the coronavirus pandemic has hit the

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