Why GST is no longer a good and simple tax

The GST was to be a ‘good and simple tax’ when introduced in 2017 after a decade in preparation. After the latest meeting of the GST Council, it is difficult to perceive it as such. Time was spent on reporting on new revenue collection from ‘demerit’ goods such as gambling, horse racing and the like, while reporting on rate rationalisation was relegated to an anticipated re…