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The goods and services tax completes its seven years of implementation on 1 July, 2017. This tax (GST) system has more or less stabilised, which is evident from the steady increase in its collections over its seven-year journey. However, the system still faces a range of challenges that relate to conflicting orders by the authority for advance ruling (AAR), delay in setting up appeal mechanisms against these rulings, and an increasing number of litigations. With enhanced revenues from GST, one expects that the stage is set for shifting towards GST 2.0. However, reforms such as rationalising rates and including petrol and diesel in its fold may take some time to materialise. We discuss all the important issues related to GST here in this video.
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#gst #taxreform #drishtiias
27 июн 2024
