Is GST becoming the “good and simple tax” it was promised to be?

In Focus by The Hindu · Sep 21, 2025 · 30m

When the Goods and Services Tax — or GST — was rolled out in 2017, it was billed as one of India’s biggest tax reforms. It replaced a maze of indirect taxes like excise duty, VAT, and service tax, with the promise of creating a single, unified market. It was meant to create a simpler, fairer, and more transparent system.

GST is what’s known as a destination-based tax, levied on every stage of value addition — a system designed to be simpler, fairer, and more transparent.Nearly eight years later, the system has seen major reforms. In its 56th meeting, the GST Council revamp the tax structure…