What makes goods and services tax is a supertax

India’s current indirect tax system is mired in too many taxes and rates within each tax category across 29 states, two half states (Delhi & Puducherry) and five union territories. Goods and Services Tax (GST) seeks to do away with the complications by reducing the number of taxes and rates. The form in which GST is being introduced from July 1 is only the first step towards simplification and unification.