52nd GST Council Meeting — One more step towards the goal of having a 'good and simple' tax

Yet another GST Council meeting has come to an end. This was the 52nd meeting and a strong sense of déjà vu is now creeping into these meetings. They have the customary modification in rates, clarifications issued, some expectations met or even surpassed, and invariably, disappointment in several quarters.  But such Council meetings held in regular intervals are essential becaus…