Simple GST Reform: Can it Spur Growth? - Deccan Herald

Indirect tax, by nature, is complicated. The Centre and state legislations further complicate it in terms of levies and the collection of revenue. India faced this for a long time till the introduction of GST in 2017, which marked a significant change with one national framework to make the process simple. There were four slabs (5%, 12%, 18% and 28%), which created multiple challenges in terms of…