Simplify India’s GST regime: The case for it is clear and it’s time to act

Attempts to justify this by arguing that it helps control an epidemic of sugar-fuelled obesity weaken on considering the inconsistent approach taken to taxing sugar confectionery, which falls under HSN Code 1704. Taxation is not uniform: some items, like elaichi dana, chikki, gajak etc, attract 5% GST; others like ‘boiled sweets’ attract 12%; while the…

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