The writer is program associates at the Center for Effective Governance of Indian States (CEGIS)
The writer is program associates at the Center for Effective Governance of Indian States (CEGIS)
There's no reason for the cess to be retained in its current form. That's because the cess rates themselves are monstrously complicated, varying not only in magnitude but also according to end-use
Over the past few years, most commentators have rightly emphasised the tensions in Centre-state fiscal relations, pointing especially to the Centre's repeated recourse to non-sharable cesses
Contrary to belief, GST underperformed the old tax regime in its initial years but has now begun to exceed expectations, six years after implementation