GST has been a game-changer

Goods and Services Tax (GST), since its implementation in 2017, has attracted much debate. Recently, some commentators termed the achievement of record April GST collection of ₹1.87-lakh crore on the back of a growth of 12 per cent as hype since the growth was preceded by a decline. It has been suggested that tax buoyancy has been low and collections have shown higher growth only after September 2…