GST superstructure lacks some basic features even after 5 years

Currently, there is no appellate mechanism in place for rulings by the GST authorities and a group of ministers is deliberating on it

The goods and services tax (GST) system has replaced the national anti-profiteering authority (NAA) with the Competition Commission of India (CCI) this month, a move that would make this mechanism a permanent feature unlike its temporary nature earlier.

However, the CCI too suffers from the core issue of finding an appropriate methodology to gauge profiteering and the quantum of penalty over which NAA is embroiled with litigation in courts.

This, along with the absence of centralised authority for advance rulings and GST tribunals, implied that the superstructure of the GST system lacks basic and core mechanism and methodology.

The decision