Truly a Ground Scorching Tax?

Tax is critical for any government as the revenue collected is used for people’s welfare. On July 1, 2017, the Indian government introduced the Goods and Services Tax (GST), popularly termed as ‘One Nation One Tax’. There were challenges before it was introduced and challenges remain even after two years after it has been implemented. Numerous books have been written on these two critical aspects. Written on the same lines, Ground Scorching Tax by Arun Kumar, published by Penguin Random House, is a book that points out the weaknesses of every political party that has been in the government and dealt with GST. It also argues that the problems resulting from GST are not implementation issues alone, but largely structural ones. It highlights the typical hurdles in the execution of GST that the current and the previous governments could have resolved. “Various...