Mentors Comments: https://indianexpress.com/article/opinion/editorials/gst-council-lotteries-taxation-kerala-6177500/  In the intro, briefly give the outline of GST tax and its background. Mention the decline in GST collections and reasons for the same. Highlight the issue raised by the CAG. Also, highlight recent discord in GST council and reasons for the same. Highlight steps to be taken to ensure that GST … Continue reading “The need of the hour is a comprehensive review of the GST architecture, addressing, in particular, the issues flagged by the CAG.” What are the limitations of GST as a tax? What other steps do you suggest to improve its efficiency? (15 Marks)