What does the Covid-19 crisis tell us about GST’s defects?

In 2016, India’s parliament voted to introduce a new Goods and Services Tax. With it, the country replaced a large number of indirect taxes at both the state and federal level and replaces it with one tax – rates for which will be determined by a council of state finance ministers and the Union government. At the time, this centralisation in tax structure was largely held to be a good thing with&n…