ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Goods and Services Tax: A Gorilla, Chimpanzee or a Genus Like 'Primates'?

Introduction of goods and services tax in India will be a win-win strategy for both the centre and the states and there is every reason to embrace it. However, reform of this nature involving both the centre and the states is an experiment in cooperative federalism and requires stewardship by statesmen. Resumption of GST reform requires greater recognition of and sensitivity to the views of the states. The IMF-type "one size fi ts all" reform, as has been recommended by the Thirteenth Finance Commission, could simply stall the process. At the same time, while it is legitimate for the states to bargain to retain their fi scal autonomy, they should not use this autonomy to indulge in predatory competition and export the tax burden to non-residents.

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