Once conceptualised by Vajpayee, GST was opposed by Modi, only to be supported by him later

Sixteen years back in 2000, the then Prime Minister of India, Atal Bihari Vajpayee came up with the idea of a uniform tax regime in the form of a Goods and Services Tax (GST) concept. Known for his foresightedness, Vajpayee had asked the then Finance Minister of West Bengal, Ashim Dasgupta to work out a draft towards his idea as Dasgupta, a senior leader of CPIM was heading a panel also in addition to his duties as the state's Finance Minister. But dream of Vajpayee did not materialise then and got buried under several government files gathering dust.

Four years later, in 2004, Kelkar Task Force came up with the idea of introducing GST. The government did not pay heed to the recommendations of the Kelkar Task Force till during 2006-07, P Chidambaram, then then Union Finance Minister yet again raised the need for coming up with a unified tax regime, toeing the line of his political foe, Vajpayee. Chidambaram also urged the central government to ensure GST laws be implemented from April 1, 2010. Ten years since Vajpayee stressed on the need of such a law even though Chidambaram echoed similar sentiments, no much headway took place and the matter yet again got ignored by the Centre as well as the states. Now President of India, then the Finance Minister of the country, Pranab Mukherjee who took the charge from his party colleague Chidambaram came up with the idea of implementing GST from April 1, 2011. Meanwhile during March, 2011, a Constitutional Amendment Bill was tabled in Parliament to introduce GST but the Lok Sabha referred the matter to a standing committee and yet again the fate of GST turned uncertain. Among all these political complications and other complexities involved in the government level, GST failed to turn into laws.

The Standing Committee of the Lok Sabha, however, submitted its report advocating towards GST in 2013 but interestingly, it was opposed by BJP, then in Opposition. In fact, now the Prime Minister of India, Narendra Modi, then the Chief Minister of Gujarat spoke aggressively against GST and other states' heads owing allegiance to BJP also toed the line taken by Modi. In 2013 GST could have been a reality but Modi ensured its death even before it could take off. A year later, political equations in India changed as a new government led by Modi took over from the UPA guards. Modi's close aide and Union Finance Minister, Arun Jaitley this time raised the necessity of GST and faced stiff opposition from Congress, having a significant say in the Upper House of Parliament, Rajya Sabha. Though Jaitley had decided for a deadline of April 1, 2016 to implement GST, it failed to obtain clearance from the Rajya Sabha. On August 3 even as 243 members of the Upper House of Parliament have been engaged in a verbal dual over fate of GST, it is evident the new set of laws may soon turn into a reality.

Irony of the matter is once he who opposed GST vehemently now has been strongly advocating in favour of it and the ones who almost conceptualised it, are sitting on the opposition bench. However, with the amendments tabled by Jaitley on August 3 in Parliament and creating a win-win situation for the parties in Opposition, seems in next few hours Modi can start claiming all the credits for introducing a unified tax regime, the much-delayed, much-hyped, much-politicised GST.