GST, Disruptive but developmental

The body of work—Constitutional provisions, laws, rules, schedules, procedures and processes—of 30 governments over 15 years which culminated in the introduction of the goods and services tax (GST) has been on the ground now for seven fortnights. While less than 100 days is very early in the day to pass any judgement on the Indian GST experiment, or make sense of revenue numbers that are coming, a…