New Delhi, Oct. 12 -- A little short of a decade after the Goods and Services Tax (GST) replaced India's complex system of indirect taxes in July 2017, GST is finally on its way to becoming what was long hoped for: a 'good and simple tax.'

The latest set of reforms marks the completion of a GST makeover that began a year ago, when a simplified three-tier rate structure was introduced, with lower rates for many categories, some of which have seen welcome revivals in market offtake.

But here's the surprise: The biggest change, or rather the promise of one, came not from last week's GST Council meeting per se, but from outside of it: from what finance minister Nirmala Sitharaman called the "faceless approach" to tax payments along the line...