An unequal burden

Agriculture is a unique business that not only has high production as well as price risk, but also one where everything is bought retail and sold wholesale. This reality, moreover, extends even to Goods and Services Tax (GST): Farmers are the only businessmen today who cannot claim input tax credit (ITC) on the sales they make. Advertising Bhagirath Choudhary, founder-director of the New Delhi-bas…