By Ian Bhullar Jun. 19 – Although implementation of India’s new Goods and Service Tax (GST) continues to stall, recent developments raise hopes that this substantial tax reform will achieve its proposed implementation date of April 2013. The GST, which seeks to rationalize the indirect tax structure by consolidating India’s complex system of indirect taxes under two goods and service taxes (the central GST and the state GST), is challenged by a divergence of interests between the Centre and states. Since the changes require constitutional amendment to realign state and Centre power, they have been repeatedly delayed.