From rate rationalisation to reduction in compliance burden, what to expect from indirect taxes in 2022

India is looking at the year 2022 with eyes wide open for a positive daylight after the catastrophic year and a half due to the pandemic and the tax structure is an integral part of the revival plan.  Goods and Services Tax (GST) has been taking small steps in solidifying its position which has been questioned time and again by experts and corporates owing to various lags and ambiguous provis…