There has been complete consensus on no constitutional cap, as exigencies may arise in future to revise the rates. GST issue was left to the GST Council. Some states, including, Tamil Nadu, however, expressed reservations about the proposed council. As a constitutional body, it would “impinge” on the legislative sovereignty of both Parliament and the State Legislatures and jeopardise the fiscal autonomy of States. So, barring the key producer state of Tamil Nadu, virtually all others have supported the Goods and Services Tax (GST). Virtually all the states have supported the idea of GST barring Tamil Nadu, which has expressed some reservations. The southern state has offered a few suggestions, which have been noted by the committee and would likely to be implemented to satisfy everyone. Tamil Nadu Chief Minister J. Jayalalithaa had expressed her reservation about some issues in GST and she may able to make concrete changes and achieve whatever her objectives are. It is a ticklish issue altogether.
(The views expressed by the author in the article are his/her own.)