GST and the curious case of coal cess

India witnessed the "tryst with destiny" twice in last 74 years. First, on August 15th, 1947, when the country got freedom from the British colonial rule. Second, on July 1st (June 30th) 2017 when at the “stroke of midnight” the overhang of colonial era indirect tax system was overhauled and Goods and Service Tax (GST) was introduced. GST was expected to be the answer to all questions related…