Those who are quite critical about the actual operation of GST on the field have ignored the continuous and chronic litigation regarding the taxable event in the erstwhile system of central excise. In central excise, the taxable event was manufacture and in sales tax, the taxable event was the sale of goods.

And the items to be taxed had to be goods. There were such a large number of litigation on the issue of what was the meaning of goods and what was excisable that any single article cannot take into account all such issues. There was a large number of Supreme Court judgements on what ...