GST on Disability: The Opportunity Cost

By Koshy Mathew

In July this year, India saw the advent of a new tax regime aimed at unifying the sprawling markets as disparate and diverse as the people of the country itself. Citizens responded with mixed emotions of welcome and disapproval.

While Goods and Services Tax (GST) is not new to the global markets, it took the Indian market by surprise. It is also ironic that GST which in concept is simpler to surmount is more confusing to the Indian market and society than the former multi-layered indirect tax regime. GST subsumes as many as 17 indirect taxes (Central and State) and around 22 types of Cess into one single tax. This is a revolutionary move in the history of Indian taxation.  Read more

What govt needs to do to make Rights of Persons with Disability Act work

By Koshy Mathew

“A human being is a magnificent creation and the magnificence must reflect in a humane, magnanimous, and all-inclusive manner so that every individual tends to feel that she/he deserves space,” as observed by the Supreme Court in the Pranay Kumar Podder vs State of Tripura and Others case in 2017.

There is potential progress on the horizon as inclusion, integration and phrases that would define their essence are discussed zealously, but what portends horror is that it is still left to choice – that it is not the practice.

Policymakers say let’s change the rules, activists say let’s change the mindset, politicians say let’s treat “them” as “Divine”, courts say let’s be magnanimous and civil society says let’s earn favours from God – all this haggle is for accepting the “other”. Read more