As the nation celebrates the passage of the constitution amendment bill on GST in the Rajya Sabha, let me mention the report I did on GST as part of LKY coursework.
One point that is worth making in the current congratulatory mood is that there is still a long road ahead for operationalisation of the GST, multiple bill passings at Union and State level and IT infrastructure to put in place.
Link to my report: https://www.dropbox.com/s/pdiqpfihfptm6db/GSTAssignment.pdf?dl=0
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