Introduction With the roll of Goods and Service Tax (GST) from July, 2017 after a waitlist of 17 years [i], the revolutionary tax system has subsumed various indirect taxes to form one tax that will be levied on value addition to goods and services. It is expected to defunct cascading effects of indirect taxes and regulate unorganized sectors. While it has put goods and services under the umbrella of uniform tax rates, this ‘one nation one tax’ system has miles to go before i