The constitution of India calls India an indestructible union of destructible states. The new Goods and Services Tax (GST) strengthens this notion of an indestructible union. The GST is a destination based indirect tax inserted in concurrent list of Schedule 7 in the constitution that will replace multiple cascading indirect taxes applied by the center and the states. It has been added in Article 246A through 101 st constitutional amendment act. The GST will subsume central taxes such as central excise duty, service tax, central surcharges and cesses and state taxes such as state sales tax, state VAT, luxury tax, entry tax, entertainment and amusement tax, taxes on lotteries, gambling and betting and state surcharges and cesses. The revenue of the tax would go to the state where the good originates. The GST council has come out with a multi-tiered tax structure – 0% on products on consumer price basket including foodgrains, 5% on items of mass consumption like spices and mustard...