Replacing GST cess with new levies may complicate tax structure, says Deloitte's MS Mani

Introducing a Health Cess and a Clean Energy Cess to replace the existing goods and services tax (GST) compensation cess may add layers of complexity to the indirect tax system, warns MS Mani, Partner at Deloitte India. He cautions that this move could go against the original purpose of GST, which aimed to simplify the tax framework by merging multiple levies. With the GST Council expected to cons…