The concept of an integrated indirect tax regime under GST has evidently hit a critical roadblock

The goods and service tax ( GST ) seems to have implemented the idea of 'one nation, one market, one tax'. But the dichotomy that prevails in its scheme of dual administration between the federal and provincial level retreats from its perceived motto of 'minimum government, maximum governance'. In fact, the resultant lapses in the system make a good case for bringing in the concept of 'one revenue…