The long journey to rolling out India’s biggest tax reform, the goods and services tax (GST), is seemingly nearing an end, with the official deadline still July 1. The states had been anticipating that the scope for manoeuvre could at best be three months, and were gearing up for implementation. Whether a producing state or a consuming state, a BJP state, or a non-BJP state, the only difference that is material right now is the degree of preparedness.
It is, of course, no surprise that Gujarat is best-prepared to implement GST with 87 per cent manufacturers, dealers and traders on

)