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The establishment of GST Appellate Tribunal to resolve the rising number of disputes is step in the right direction but still there is need for more reforms in the goods and services tax (GST) regime. Critically examine.

Topic: Indian Economy and issues relating to planning, mobilization, of resources, growth, development and employment

5. The establishment of GST Appellate Tribunal to resolve the rising number of disputes is step in the right direction but still there is need for more reforms in the goods and services tax (GST) regime. Critically examine. (250 words)

Difficulty level: Moderate

Reference: The HinduInsights on India

Why the question:

Meeting in person after nearly eight months, the Goods and Services Tax (GST) Council last Saturday reached a broad consensus on establishing GST Appellate Tribunals to resolve disputes under the tax regime launched in July 2017.

Key Demand of the question:

To write about various successes and limitations of GST and reforms that are needed in it.

Directive word: 

Critically examine – When asked to ‘Examine’, we have to look into the topic (content words) in detail, inspect it, investigate it and establish the key facts and issues related to the topic in question. While doing so we should explain why these facts and issues are important and their implications. When ‘critically’ is suffixed or prefixed to a directive, one needs to look at the good and bad of the topic and give a fair judgment.

Structure of the answer:

Introduction: 

Begin by aims and objectives behind the launch of GST.

Body:

First, write about the achievements of GST in the past 5 years. Substantiate with examples, facts or statistics. Write about the setting up of GST Appellate tribunal and advantages associated with it.

Next, write about the shortcomings of GST in the past 5 years. Substantiate with examples, facts or statistics.

Next, suggest reforms in GST.

Conclusion:

Conclude with a way forward.