Setting up GST appellate tribunal need of the hour: Smita Singh, S&A Law

The Goods and Services Tax (GST) was introduced with a stated objective to rationalise the indirect tax ecosystem of India by creating a common national market for goods and services. Close to six years since its introduction we have seen a plethora of changes. Smita Singh, Partner, S&A Law Offices talks about GST, its journey, and the changes it needs to ensure ease of doing business.