One Nation One GST

India’s GST journey since 2017 has been transformational in unifying indirect taxation, but the dual structure of CGST, SGST, and IGST has created layers of complexity, inefficiency, and litigation. While the break up of intra state and interstate safeguarded federal interests during inception, the model has now reached a saturation point where compliance burdens outweigh its intended benefits. As India reflects on eight years of GST implementation, this Position paper by J the App by JustIDT explores whether the time has come to move beyond the fragmented system towards “One Nation, One GST” — a unified levy that balances simplicity with fiscal federalism.