https://www.taxtmi.com/article/detailed?id=6604 Goods and Services Tax reform stalled when the 122nd Constitutional Amendment Bill failed to pass, delaying the subsumption of multiple indirect taxes and requiring two thirds upper house approval plus state ratification before commencement. Post commencement, a GST Council must be established to decide rates, thresholds and design. Draft business process reports, committee rate recommendations and a technology platform progressed administratively, but political disputes over rate entrenchment, an additional inter state tax and dispute resolution have impeded legislative consensus and rendered the announced rollout timeline uncertain. en-us Sat, 26 Dec 2015 11:20:55 +0530 Sat, 26 Dec 2015 11:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6604 Goods and Services Tax reform stalled when the 122nd Constitutional Amendment Bill failed to pass, delaying the subsumption of multiple indirect taxes and requiring two thirds upper house approval plus state ratification before commencement. Post commencement, a GST Council must be established to decide rates, thresholds and design. Draft business process reports, committee rate recommendations and a technology platform progressed administratively, but political disputes over rate entrenchment, an additional inter state tax and dispute resolution have impeded legislative consensus and rendered the announced rollout timeline uncertain. Articles Goods and Services Tax - GST Sat, 26 Dec 2015 11:20:55 +0530 https://www.taxtmi.com/article/detailed?id=6604