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India@75 and GST@5 in 2 volumes
Simplicity is the key behind any law which has a vast outreach and mass implications. Economists had historically criticized the architectural design of taxation systems deeming the legislations as insufferably complicated and unintelligible. Their derisive predicament is that if left unsimplified, taxation complexities would turn half of the population into tax lawyers or tax accountants, thus subverting the responsive balance of socio economic roles. While the COVID-19 pandemic may have thrown several challenges to unsettle GST, the GST Council has worked in full spirit even during these tough moments.
