![](https://assam.pscnotes.com/wp-content/uploads/2019/07/iNSTAL-nOW.png)
Reforms required:
- Strengthen GST council
- Independent GST council secretariat
- Inclusion of Petroleum Products, Electricity, Real estate in GST
- Big data analysis of the data.
- Tax research unit on Indirect Tax.
![](https://assam.pscnotes.com/wp-content/uploads/2019/07/iNSTAL-nOW.png)
UKPCS Prelims and Mains Notes-UKPSC Test Series