Putting reform to the test

GST faces its toughest test as it enters its fourth year. The upcoming challenge to GST, however, does not stem from its design or structure or the way it has been run. It is up against a  pandemic  that has wreaked havoc on the global economy and India is no exception. Despite the diversity that GST has had to contend with, it has been a remarkable success as a tax in the first two year…