The hope of the goods and services tax ( GST) being implemented has revived with the model GST law being put out in the public domain for comments and the support of virtually every state for the GST in the last empowered committee meeting. The model GST law with 184 sections and four schedules is longer than each of the laws relating to indirect taxes that the GST seeks to subsume. But it is still incomplete. There is a mention of another schedule in the charging section, but this unnumbered schedule is yet to be made available. Some of the schedules also mention the list therein is only indicative, revealing the model GST law is still a work in progress. While many of the existing areas of dispute may continue, Isee potential for new avenues opening up for disputes between taxpayers and tax authorities. Let me illustrate: The GST seeks to tax supply of goods and services. The question of whether a supply will be supply of goods or of service will remain contentious if and so