What India has been able to achieve is uniform indirect tax regime throughout the country by subsuming more than a dozen central and state indirect taxes. Fifthly, the GST Council has emerged as a unique institution capable of taking quick decisions through consensus in the true spirit of cooperative federalism. The GST Council, in its 24th meeting on 9 December, took a welcome decision to introduce interstate e-way bills with effect from 1 February. Fifthly, the ultimate success of any tax regime lies in making it as simple as possible both for the taxpayers and tax administrators. Arun Goyal is an Indian Administrative Service officer and is currently working as special secretary in the GST Council.

Source: Mint January 15, 2018 20:26 UTC