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.
article was originally published in the Frontline
Print edition: September 28, 2018.