Taxing pizzas, ice cream or vehicles: GST is neither good nor simple

It can happen only in India that a pizza is taxed at three different rates and where a pizza topping is different from a pizza, as decreed two days ago by the Haryana authority for advance rulings. The results are ridiculous. Thus pizza sold in a restaurant attracts 5% GST, whereas a pizza delivered at home attracts 18%  GST . A pizza base bought separately attracts 12%  GST . And therei…