The implementation of the GST will indeed be a landmark reform.

A moderate GST rate obviates the need for the two-rate structure.

The Constitution should not encumber these choices, specially limiting them to second-best or third-grade options.

The GST will alter the very face of fiscal federalism in India.

The government now ends its mandate with reaffirmation in the vote-on-account of the same goals, for which it claims to have a clear line of sight.