Central Board of Excise and Customs Chairman S Dutt Majumder expressed the hope that GST would be introduced during the course of next year. 
 
In an interactive session on the Union Budget 201112, organised by CII, he explained the rationale behind the measures such as withdrawal of excise exemption on select non-essential goods, introduction of self assessment in customs and maintaining rate of excise duty and service tax at 10 per cent. These are implemented to align various indirect tax laws to ease their transition into GST, he said.   

On the proposed Point of Taxation Rules for services, he said several representations being made across the country to refrain from specifying provision of services to be parameter for point of taxation.

This was being considered and the Centre would come out with suitable clarification/ amendment soon.