Ever since it was put in place in July, the goods and services tax (GST) has been receiving a barrage of criticism for its many imperfections. The trouble was not so much with the basic idea of a GST, but with the way it was rushed through and implemented. But the promise of “one nation one tax” gave way to various conditions and complexities that made the final product much more confusing than originally envisioned. Apart from numerous tax slabs, which essentially opened the door to endless lobbying for lower tax slabs, the tax rates were way too high to

