The maturing GST regime

As Article 279 A of the Constitution empowers the GST Council to act on and make all recommendations relating to GST, the Budget gives legal sanctity to those recommendations. Though the year 2022 saw only two GST Council meetings -the 47th held in June and the 48th held in December, the year 2023, will see greater engagement between the Centre and the States.  The Union Budget has become a d…