On 14 June 2016, the Indian Ministry of Finance published a revised draft of the Model Goods and Services (GST) Law (Goods and Services Tax Act, 2016). The Model GST Law is for the implementation of a new GST regime that will replace several indirect taxes levied at the federal (central), state, and local levels. The GST regime has been under consideration for several years and was to be implemented from 1 April 2016. However, disagreements on a number of issues between the state and central …