Is a Parota like a Roti?

type

Op-ed

source publication

Deccan Herald

Abstract

In the public imagination, tax law occupies a strange binary – too boring for words or too silly for a sensible discussion. For the boring version, we can see debates on the taxation of multinationals, which some intrepid person has captured in the idea of the ‘two pillars’ approach to global taxation. The construction terminology, however, has not helped. Until GST 2.0 came along, the silly version received its sustenance from classification disputes. These disputes relate to the category under which a particular good or service ought to be taxed. Last week, the government rationalised the rates in such a way that goods and services similar to each other carry the same rates, and therefore, many classification disputes are now irrelevant.

Year

9-28-2025

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