"The author is a practicing tax professional, CMA Final student, and law graduate. He writes on Direct Tax and GST with a student-centric approach, and his articles have been published on TaxGuru."
The issue is what triggers GST liability. It is held that only transactions qualifying as “supply” under law are taxable, making supply the decisive test.
The government rolled out GST 2.0 to rationalise rate slabs and address long-standing structural issues. The key takeaway is a simpler, more predictable GST regime with fewer classification disputes.
This explains how the proposed law simplifies tax concepts, retains core income heads, and aims to reduce disputes through clarity and certainty.
This analysis explains how the proposed law moves from complexity to clarity, holding that simplification and plain drafting are key to reducing disputes and improving compliance.*
