What kept the Goods and Services Tax (GST) from becoming a reality in India for a quarter of a century after the …-tive? To what extent India's transition to a concurrent dual GST has brought about a change in the principles, rules … institutional veto players. In addition, the paper examines the ways in which India's transition to a concurrent dual GST has …

of the Planning Commission, the creation of the National Institution for Transforming India (NITI) Aayog, the … constitutional amendment to introduce the Goods and Services Tax (GST), the establishment of the GST Council, and the historically … constitution to be circumscribed. The debates are also focused on whether there is a need to establish a link between the GST …