In Kautilya’s Arthashastra, taxation is likened to the work of a bee—drawing nectar without harming the flower. This ancient wisdom finds renewed relevance in India’s modern fiscal journey, most recently with the announcement of sweeping reforms to the Goods and Services Tax (GST). Introduced in 2017 as India’s most significant tax reform since Independence, GST unified a labyrinth of state and central levies into a common framework. It was hailed as a triumph of fiscal federalism and an institutional leap towards efficiency.  

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