On 20 March 2017, the Indian Union Cabinet approved the final four Bills needed for the implementation of the new Goods and Services Tax (GST):

1. The Central Goods and Services Tax Bill 2017 (The CGST Bill), which provides for the levy of GST on intra-state supplies of goods and services by the Central Government;
2. The Integrated Goods and Services Tax Bill 2017 (The IGST Bill), which provides fo…