Clearly, GST is still 'work in progress'

The avalanche of notifications and circulars show the GST regime is yet to stabilise

The advent of a new year energised the department of revenue in the Union finance ministry to issue a number of notifications and clarifications under the Customs and Goods and Services Tax (GST) laws. 

The government issued 13 Central GST (CGST) notifications, one on Integrated GST (IGST), seven regarding CGST rates and seven more regarding IGST rates. All on the last day of December, mostly giving effect to decisions taken at the 31st meeting of the GST Council on December 22. 

On its part, the Central Board of Indirect Taxes and Customs (CBIC) issued seven circulars towards the end of December and