India will roll out the GST in near future. Several key decisions including the rare buckets, administrative powers, etc have now been settled and it does appear that the long  awaited reform is finally approaching the take-off stage.

However, it does seem that as part of the decision making process, enough attention has not been given to services in general and difficulties of service providers in particulars. It is apparent that India is a predominately service sector driven economy and the scorching growth in service tax revenues over the past few years is testimony to the same.