Even as the proposed Goods and Services Tax (GST) framework is being given the final touches for implementation from April 1, 2017, Uttar Pradesh is projected to be a major beneficiary under the liberal tax structure.
Since elections are due in early 2017, by the time, GST is implemented, a new government would be in power and the new tax regime is then likely to give the much needed financial leverage to fulfill its pre-poll promises.
Already, the various political parties have started to make populist promises. For instance, Samajwadi Party (SP) has promised to provide free smart phone if voted back

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