GST: Key questions and concerns

Four months since the launch of the goods and services tax (GST) a number of concerns and questions remain:

States’ rights

The GST Bill has not infringed on the rights of the state legislatures. In fact, the amendments to the Constitution have been made by consensus and all states have agreed to the GST scheme. It is also gratifying that all decisions of the GST Council have been unanimous so far. The state legislatures have obviously agreed to the GST scheme because the levy of value-added tax (VAT) on alcohol and petroleum products has been left out of it, whereby a substantial