Rollout of GST would be an outstanding achievement

The penchant of Indian policy makers for complexity is inexplicable and at times, exasperating: it baffled Lord Curzon at the turn of the nineteenth century; it baffles us even today. Two recent developments in the field of taxation capture the nature the problem we face. The experience of 140 countries with GST appears to suggest that its advantages are optimised only when it is kept simple. It s…