Eye Share : Can States take a detour under GST?

One of the main objectives to bring in Goods & Services Tax (GST) in the country was to have a unified tax regime – ‘One Nation, One Tax’. This entailed a uniform law across all the States, with uniform tax rates. However, sometimes, owing to administrative bottlenecks, certain States are not able to implement the decisions taken by the GST Council from the date recommended by it; but rather are notified subsequently with retrospective effect.In this regard, Mr...