From
the beginning of its implementation it was clear that
under the new tax regime it was unfeasible to have
a single tax on all commodities, given the inequality
in the country. The multi-tax structure adapted does
not simplify the system much, and only promises to
do away with the cascading effects of the erstwhile
excise duties and sales taxes.
*
This
article was originally published in the Frontline
Print edition: September 28, 2018.
