The roll-out of the goods and services tax (GST) in July 2017 was one of the most important tax reforms in India’s history. Yet, as soon as the new regulations came into force, numerous goof-ups came to light. Clarifications and U-turns followed, and many issues are still being ironed out. For a regulation that was in the making for several years, the final version exposed a shoddy job.A section of tax officers believes that a part of this state