Why keeping GST simple is getting increasingly difficult

Some of the decisions taken by the Goods and Services Tax (GST) Council recently, including those on rate changes, confounded many. Bipin Sapra and Swati Saraf Pahuja explain the rationale behind the decisions and why some contentious issues will require further deliberations. l  Reversing the ‘Safari Retreats’ judgement IN THE SAFARI Retreats case, the Supreme Court had ruled that the meanin…