Several committees were setup to evaluate the feasibility and implementation of the GST. Some fine points which were considered are:
- The problem of separating the taxation powers of the state and the centre which resulted in CGST and SGST.
- Exemptions from the GST which currently includes Petroleum and Liquor for human consumption.
- GST will be applicable on imports too along with the Basic Customs Duty which has not been scrapped.
- The GST will be applicable at the point of sale. In comparison the Value Added Tax is a destination based tax while excise duties are taxed at the origin.
- The workings in the implementation of IGST.