With the Winter Session of Parliament beginning on November 26, the fate of the Goods and Services Tax (GST) Bill will be known, which is pending before a Joint Committee of Parliament. GST Bill joins the list of pending bills with eight pending bills in Lok Sabha and 11 in Rajya Sabha. The Government is debating upon the opportune way forward for clearing the crucial GST bill despite facing resistance from Opposition Parties as it plans to implement the GST regime from 1stApril 2016 which will only be possible if the bill is passed in this winter session of Parliament. It has fast tracked the discussions on GST and plans to keep the revenue-neutral rate of about 18% as opposed to the 23-27% rate cap decided earlier. The other big development is the government dropping its unwillingness to the 1% additional tax at origin which was brought in at the demands of manufacturing states. The GST is a comprehensive tax levy - although prevalent internationally, yet to set a foothold in India – which will subsume all direct and indirect taxes on manufacture, sale and consumption of goods.