Continuing on my previous comment/suggestion: This will fetch the Industry and service Houses to set up More Head Offices in those willing States, mostly friendly States. The displaced Sales tax staff will be absorbed as OSD in Centre on Deputation and other staff utilised for AG Office and other Local Government Offices. Thus Revenue will increase a lot but expenses will drop by 10%. Industry will welcome this. You can still keep trying to get GST over the line.

We understand that its a big task to get this done with uncooperative Upper House. What you should do is, in the interim make NITI Ayog to agree with States to allow and a similar Voluntary Mechanism of sharing taxes charged by Centre as Simple Sales & Excise Tax (SSET) between willing States and Centre. For those states that agree to do this you will have exact same Mechanism of distribution. And you can also agree to extend Low Interest Loan as a guesture of goodwill

The laws on tax need be simple and changes in rate need be by 2/3rd of Legislative Assembly. The power to make subordinate legislation need not be with administration but only with the approval of all members of the Council. The statute need be amended accordingly before it is passed by the Parliament and Assemblies.

I have seen the draft law GST. It need lot of changes to keep the spirit of Goods and Services Tax.
Economy will benefit if credit at each stage is available to dealers/manufacturers hassle free on the basis of documents.This will remove the irritant and take away cascading effect of taxation of indirect taxes.
Registration, audit and physical supervision on each activities of the dealer/tax payer has to be ABOLISHED. We need have faith on tax payers. The control has to be by committee.

Transporter plays the major role in tax evasion and theft by supporting the act of delivering goods with out billing and this happens through out the country by means of truck and even Omni buses. please enact the rule such that the vehicle is confiscated and heavy penalty imposed on the vehicle ownwer and even registration of the vehicle cancelled to prevent tax evasion.

Suggestions for Taxation Policy enclosed

Transporter plays a big role in Excise and Sales tax thefts.To stop tax invasions Camera with weigh bridge required on each Tax barriers and toll points.Make Rule tat if any materials caught without bills the materials will be taken over by tax deptt and tax on value of material will be charged from transporter and registration of vehicle containing matl without bill will be cancelled.There is need of strict rules without If and buts and need to make tax deptt more responsible.

Only online billing can stop GST thefts. Link this with Transport Vehicle Registration no.directly. Ask the billing institution to pay GST on transportation Chgs also.Seller does under billing and also use the method of cancel of billing after reach the matl to destination. Weigh bridge also reqd on Tax barriers and Toll points to stop the tax thefts.This will stop the Overloadings on vehicles and damage to road also. Once Bill makes tat should cancel only thro Tax deptt.with solid reasons

#IGSTChap IV - Place of supply of Goods: It is better to have definition of "Place of supply of Goods" in line with internationally followed INCOTERMs (International Commercial Terms). It is sufficient only the relevant INCOTERMs are defined for inland supply of goods. This will streamline our tax system with international practice and thus facilitate trade by international communities (MNC).

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