This paper examines the current steps being taken to implement the Goods and Services Tax in India. It analyses the provisions of the 115th Constitutional Amendment Bill and the Finance Act 2012 relating to service tax and notes the need for changes if the policy goals of the GST are to be met....

The need for coordinated development of domestic trade taxes in Indian federal polity has shifted the focus to reforms in the States' sales tax systems. The detailed analysis has led to a concensus on the need to transform the prevailing sales taxes into a destination based consumption type...