Even with near unanimity between states and central revenue authorities on compartmentalised administrative control over suppliers of goods and services, it is still not clear how the entities would be identified on the basis of the agreed ratio.
While states were clamouring for 100 per cent administrative control over assessees having annual turnover of less than Rs 1.5 crore, despite having no experience in administering a complex service tax, the expectation was that dual control over assessees with higher turnover would not be an issue. It is therefore surprising that while the Centre would have control over 10 per cent of
